Opinion
11529-21
10-18-2021
Andrew R. Bailey & Courtney E. Bailey Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 6 2021, this Court, which is separate and independent from the IRS, received a letter from petitioners, which was filed as the petition to commence this case in order to protect petitioners' interests to the extent possible. By Order dated June 30, 2021, the Court directed petitioners to file an amended petition and pay the Court's $60.00 filing fee for this case. To date, petitioners have failed to comply with the Court's Order.
In view of the foregoing, it is
ORDERED that the time within which petitioners shall file an Amended Petition (see form attached) and pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee for consideration) is extended to November 8, 2021. If the Amended Petition and filing fee are not received by that date, the Court may dismiss this case for lack of jurisdiction. Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. A form for the Application for Waiver of Filing Fee is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms".
AMENDED PETITION
1. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:
[ ] Notice of Deficiency
[ ] Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)
[ ] Notice of Determination Concerning Collection Action
[ ] Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement)
For additional information, please see "Taxpayer Information: Starting a Case" at www.ustaxcourt.gov (accessible by hyperlink from asterisks above, or in the Court's information booklet).
[ ] Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State
[ ] Notice of Determination Under Section 7623 Concerning Whistleblower Action
[ ] Notice of Determination of Worker Classification
2. If applicable, provide the date(s) the IRS issued the NOTICE(S) checked above and the city and State of the IRS office(s) issuing the NOTICE(S):___
3. Provide the year(s) or period(s) for which the NOTICE(S) was/were issued: ___
4. SELECT ONE OF THE FOLLOWING (unless your case is a whistleblower or a certification action):
If you want your case conducted under small tax case procedures, check here: [ ] CHECK
If you want your case conducted under regular tax case procedures, check here: [ ] ONE BOX
NOTE: A decision in a "small tax case" cannot be appealed to a Court of Appeals by the taxpayer or the IRS. If you do not check either box, the Court will file your case as a regular tax case.
5. Explain why you disagree with the IRS determination in this case (please list each point separately):
6. State the facts upon which you rely (please list each point separately):
You may use additional pages to explain why you disagree with the IRS determination or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
ENCLOSURES:
Please check the appropriate boxes to show that you have enclosed the following items with this petition:
[ ] A copy of any NOTICE(S) the IRS issued to you
[ ] Statement of Taxpayer Identification Number (Form 4) (See PRIVACY NOTICE below)
[ ] The Request for Place of Trial (Form 5) [ ] The filing fee
PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court's public files. All other documents filed with the Court, including this Petition and any IRS Notice that you enclose with this Petition, will become part of the Court's public files. To protect your privacy, you are strongly encouraged to omit or remove from this Petition, from any enclosed ERS Notice, and from any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court's "Notice Regarding Privacy and Public Access to Case Files", available at www.ustaxcourt.gov.