Opinion
35925-21W
01-20-2022
Tracey N. Briggs-Hall Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 6, 2021, petitioner filed the petition to commence this case pursuant to Internal Revenue Code 7623. The Court's $60.00 filing fee for this case was not paid.
Petitioner also did not submit with the petition a Request for Place of Trial. The Court, therefore, will designate the place of trial in this case. If petitioner wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner may file a Motion To Change Place of Trial, designating a place of trial at which the Court tries regular tax cases (any city not marked with an asterisk on the Request for Place of Trial form, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms").
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when filing documents in a whistleblower action, the party making the filing "shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates." Rule 345(b) further provides that the party "filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed."
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Tracey Nicole Forney aka Tracey N. Briggs-Hall, Petitioner v. Commissioner of Internal Revenue". It is further
ORDERED that, on or before February 11, 2022, petitioner shall pay the Court's $60.00 filing fee for this case (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms"). 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. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that Baltimore, Maryland is designated as the place of trial.