Opinion
32173-21
09-16-2022
BRUCE CHAMBERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 1, 2021, petitioner filed a document that the Court characterized as a petition. On December 15, 2021, respondent filed a Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted (motion to dismiss). On December 21, 2021, the Court served an Order for Amended Petition and Filing Fee, and attached a copy of the amended petition form to the order for petitioner to fill out and send back to the Court. In response petitioner filed an Application for Waiver of Filing Fee on January 24, 2022, but did not file an amended petition. By order served March 21, 2022, the Court directed petitioner to file an amended petition and respondent to file a supplement to his motion to dismiss.
The Court held a conference call with the parties on September 12, 2022. The Court discussed the case with the parties and explained to petitioner that respondent had filed a motion to dismiss his case, the process for filing an amended petition, and encouraged him to sign up for eAccess on the Court's website.
The Court is providing petitioner with the following attached forms which petitioner should complete and file with the Court as ordered below: (1) Amended Petition, to which petitioner should attach the appropriate IRS notice (either a notice of deficiency or notice of determination) for the year or years in dispute; and (2) Form 4, Statement of Taxpayer Identification Number.
The Court will hold respondent's motion in abeyance. If petitioner does not comply with the order regarding the filing of the necessary documents the Court may grant respondent's motion to dismiss and dismiss the case for failure to state a claim.
Upon due consideration, it is
ORDERED that, on or before October 18, 2022, petitioner shall file an Amended Petition (in the form attached), and Form 4, Statement of Taxpayer Identification Number. It is further
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted filed on December 15, 2021, shall be held in abeyance.
Petitioner is reminded of the free legal help available through the following clinic:
Kansas Legal Services
712 S. Kansas Ave., Suite 200
Topeka KS 66603
(800) 723-6953
(913) 621-0200 https://www.kansaslegalservices.org/