Opinion
19498-22L
10-11-2022
DETANYA C. BROCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the fact that petitioner does not appear to meet the guidelines for waiver of the fee, it is
ORDERED that petitioner's application for waiver of the Court's $60 filing fee is denied. It is further
ORDERED that, on or before November 1, 2022, petitioner shall pay the Court's filing fee. 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. It is further
ORDERED that the time within which petitioner is directed to file a proper amended petition is extended to November 1, 2022. The Clerk of the Court shall attach to this Order a form which petitioner may use to file an amended petition.
Failure to comply with this Order may result in the dismissal of this case or other action as the court deems appropriate.
AMENDED PETITION
1. Please check the appropriate box(es) to show which IRS NOTICE(s) you dispute:
[ ] Notice of Deficiency
[ ] Determination of Worker Classification*
[ ] Notice of Determination Concerning Collection Action
[ ] Notice of Determination Concerning Your Request for Relief From Joint and Several Liability.
[ ] Notice of Final Determination Not to Abate Interest*
*Please see the Court's Web site, www.ustaxcourt.gov, or information booklet for additional information if (1) you filed a claim for interest abatement or requested relief from joint and several liability, and the IRS has not made a determination, or (2) the petition involves a worker classification case.
2. 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:
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 IRS 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.