Opinion
37276-21
03-17-2022
Evelyn Courtenay and John Watson, Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 22, 2021, the Court received from petitioners an imperfect petition (the first page of the petition form is missing). That document was filed as the petition to commence this case to protect petitioners' interests to the extent possible. However, as that petition does not comply with the requirements of a proper petition, as set forth in the Tax Court Rules of Practice and Procedure, we will direct petitioners to file an amended petition.
Upon due consideration, it is ORDERED that, on or before April 6, 2022, petitioners shall file an amended petition (see attached form). Failure to comply with this Order may result in the dismissal of this case or other appropriate action of the Court.