Opinion
5630-22
06-09-2022
RICHARD COLE & BROOKE COLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion for Extension of Time, filed June 8, 2022, by petitioners in the above-docketed matter, it is
ORDERED that petitioners' just-referenced motion is granted in that the time within which petitioners shall file with the Court a proper amended petition and shall include therein (1) the date of the notice(s) of deficiency or determination being disputed and the taxable year(s) for which such notice(s) was/were issued; (2) clear and concise lettered assignments of each and every error petitioners allege was committed by respondent (i.e., the Internal Revenue Service (IRS)) in the notice(s) of deficiency or determination underlying this proceeding; and (3) clear and concise lettered statements of every fact upon which petitioners base each assignment of error, is hereby extended to June 24, 2022. See Rules 34(b)(4) and (5), 331(b)(4) and (5), Tax Court Rules of Practice and Procedure.