Opinion
13313-18 L
03-31-2022
VICTOR M. CROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On July 6, 2018, the petition was filed commencing this case, in response to two Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 of the Internal Revenue Code each dated June 5, 2018, for petitioner's taxable periods ended December 31, 2011, December 31, 2013, and December 31, 2014.
After the filing of the Petition in this case, petitioner filed and submitted various documents to the Court, in which petitioner sought relief beyond the framework of the collection proceeding.
Pursuant to the Court's Order dated September 11, 2018, petitioner was advised against "raising Complaints, to the extent decipherable, regarding various activities of the Internal Revenue Service involving multiple periods." Petitioner has continued to persist his claims by submitting inappropriate and unintelligible documents to the Court, in spite of the detailed explanation provided in the Court's Order dated September 11, 2018. Given, the improperness of petitioner's documents and that those documents were not suitable for filing, petitioner's documents have been maintained in the Correspondence file for this case.
On February 14, 2022, petitioner submitted a document purported to be petitioner's Motion To Amend Pleadings. That document, to the extent decipherable, seeks relief not available in this case and contains improper legal arguments.
Upon due consideration and in recognition of petitioner's pro se status, and as a final warning to petitioner that his complaints beyond the scope of this proceeding will not be addressed, it is hereby
ORDERED that the Clerk of the Court shall file petitioner's document submitted February 14, 2022, as of the date of this Order as petitioner's Motion to 1 Amend Petition. It is further
ORDERED that petitioner's Motion to Amend Petition is denied as untimely, unintelligible, and failing to state a claim recognizable in this Court. 2