Opinion
34537-21
07-20-2022
JESSE COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
On November 8, 2021, petitioner filed a letter with the Court which it characterized as a petition. In that letter petitioner asked the Court to send him the petition form and rules for filing the petition. At that time, petitioner did not pay any filing fee. The Court did not respond to petitioner's letter.
On February 3, 2022, respondent filed a Motion for Definite Statement Pursuant to Rule 51 (motion). By order dated July 19, 2022, that motion was assigned to the undersigned.
The United States Tax Court Rules of Practice and Procedure are located at https://ustaxcourt.gov/rules.html.
The Court unfortunately did not respond to petitioner's request for the forms needed to file a petition. Because the letter that petitioner filed was filed as a petition for purposes of securing a timely filing, petitioner must file an amended petition. To remedy the failure of the Court to provide petitioner with the requested forms 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; (2) Form 4, Statement of Taxpayer Identification Number; and (3) Request for Place of Trial. Further, petitioner must pay the filing fee or file an Application for Waiver of Filing Fee, a copy of which is also attached to this order.
The Court will take respondent's motion under advisement. If petitioner does not comply with the order regarding the filing of the necessary documents and pay the filing fee the Court may on its own motion dismiss the case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that, on or before August 22, 2022, petitioner shall file an Amended Petition (in the form attached), Form 4, and Form 5. It is further
ORDERED that on or before August 22, 2022, petitioner shall pay the filing fee or file an Application for Waiver of Filing Fee.