Opinion
33674-21 3369-22
03-02-2022
OSEI BROBBEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MARLON SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 17, 2022, attorney Nathaniel L. Strand filed with the Court a document titled "Petition" and captioned in the name of "Marlon Smith". However, because Mr. Strand listed the docket number "33674-21" in the caption of that document, it was filed at Docket No. 33674-21 as petitioner Osei Brobbey's First Amended Petition. It is clear to the Court that, notwithstanding the docket number listed in the caption by Mr. Strand, the intent of the document is to commence a new case on behalf of petitioner Marlon Smith.
Accordingly, and for cause, it is
ORDERED that the First Amended Petition, filed February 17, 2022, at Docket No. 33674-21 is hereby stricken and shall not be viewable as part of the record in that case. It is further
ORDERED that the Clerk of the Court is directed to copy the First Amended Petition, filed February 17, 2022, at Docket No. 33674-21 and file it as of that date as a petition to commence a new case for petitioner Marlon Smith at Docket No. 3369-22. It is further
ORDERED that, in additional to regular service, the Clerk of the Court shall serve a copy of this Order on Nathaniel L. Strand at the address listed for him in the petition filed at Docket No. 3369-22. It is further
ORDERED that, on or before March 14, 2022, Nathaniel L. Strand shall file a proper entry of appearance on behalf of petitioner Marlon Smith at Docket No. 3369-22. It is further
ORDERED that, on or before April 18, 2022, petitioner Osei Brobbey shall pay the Court's $60.00 filing fee at Docket No. 33674-21. Information regarding payment of the Court's filing fee is available on the Court's website at www.ustaxcourt.gov/pay_filing_fee.html. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. A form for this purpose, Application for Waiver of Filing Fee, is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov. Failure to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee) at Docket No. 33674-21 as directed may result in the dismissal of that case. It is further
ORDERED that, on or before April 18, 2022, petitioner Marlon Smith shall pay the Court's $60.00 filing fee at Docket No. 3369-22. Information regarding payment of the Court's filing fee is available on the Court's website at www.ustaxcourt.gov/pay_filing_fee.html. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. A form for this purpose, Application for Waiver of Filing Fee, is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov. Failure to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee) at Docket No. 3369-22 as directed may result in the dismissal of that case. It is further
ORDERED that, on or before April 18, 2022, petitioner Marlon Smith shall file with the Court in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in which Mr. Smith states, if such be the case, that he has read the petition filed on February 17, 2022, at Docket No. 3369-22 and ratifies and affirms the filing of said document. Failure to file a Ratification of Petition at Docket No. 3369-22 as directed may result in the dismissal of that case. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner Marlon Smith a form that may be used by him for purposes of ratifying the petition at Docket No. 3369-22. It is further
ORDERED that New York, New York is designated as the place of trial for the case at Docket No. 3369-22. It is further
ORDERED that, on or before May 2, 2022, respondent shall file an answer to the petition filed at Docket No. 3369-22. Respondent shall attach to such answer a complete copy of the notice of deficiency upon which that case is based.
RATIFICATION OF PETITION
I, Marlon Smith, have read the Petition filed with the Court on February 17, 2022, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.
Signed __________________________________
Dated __________________________________