Opinion
7514-23
07-18-2023
DOUGLAS E. BRAXTON & MARIA N. BRAXTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 10, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioners had failed to submit the filing fee. On July 17, 2023, petitioners paid the filing fee for this case.
Further review of the record in this case shows that, to date, petitioners have failed to file a proper amended petition as directed by the Court's Order served May 12, 2023.
In consideration of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall file a proper amended petition in accordance with the Court's Order served May 12, 2023, is extended to August 8, 2023. Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners an amended petition form.
AMENDED PETITION
(Simplified Form)
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)
[ ] 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
NOTE: For additional information, please see "Taxpayer Information: Starting a Case" at www.ustaxcourt.gov or in the Court's information booklet.
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 action(s) 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 action(s) or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
Please check the appropriate boxes to indicate that you will include the following items with this petition:
[ ] A copy of any NOTICE(S) the IRS issued to you (omit or redact personal information (e.g., Social Security Numbers))
[ ] Statement of Taxpayer Identification Number (Form 4) (see PRIVACY NOTICE below)
[ ] 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, omit or redact (e.g., black out or cover) from this petition, any enclosed IRS Notice, and 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.