Opinion
3151-23S
11-13-2023
DAVID MALCOLM BECKET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 11, 2023, the Court filed the imperfect Petition submitted by petitioner to commence this case. In the Petition, petitioner checked the box to dispute a notice of deficiency for tax year 2018. However, petitioner did not attach a notice of deficiency to the petition, but rather a Notice of Final Partnership Adjustment (FPA).
On April 27, 2023, respondent filed a Motion for More Definite Statement Pursuant to Rule 51, asking the Court to direct petitioner to file an amended petition and, if petitioner failed to file an amended petition, seeking to have this case dismissed. By Order issued June 8, 2023, the Court held respondent's Motion in abeyance and directed petitioner to submit either an amendment to petition with a copy of the notice of deficiency that he is disputing or a proper Amended Petition for Partnership Action Under BBA Section 1101. Petitioner filed no response to the Court's June 8, 2023, Order.
By Order issued August 15, 2023, the Court directed the parties to submit a joint status report. On September 19, 2023, the parties filed a joint Status Report. Therein petitioner indicated that he intended to file a response to respondent's Motion. Petitioner has not done so.
Upon due consideration, it is
ORDERED that respondent's Motion for More Definite Statement Pursuant to Rule 51 is granted. It is further
ORDERED that, on or before December 4, 2023, petitioner shall submit either (1) an amendment to petition to which he attaches a copy of the notice of deficiency that he is disputing or (2) a proper Amended Petition for Partnership Action Under
BBA Section 1101, complying with the form and content requirements of Rule 255.2(b), Tax Court Rules of Practice and Procedure. Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate.