Opinion
4941-22L
04-29-2022
DONALD THOMAS CLAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of the petition filed in this case and respondent's Motion To Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, filed April 27, 2022, it is
ORDERED that, on or before May 23, 2022, petitioner shall file an Objection, if any, to respondent's Motion To Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. It is further
ORDERED that, on or before May 23, 2022, petitioner may file a proper amended petition that contains clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the notice of determination, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rule 331(b)(4) and (5), Tax Court Rules of Practice and Procedure.