Opinion
7295-22
06-17-2022
MARTHA F. EVANS & ROBERT W. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 21, 2022, this Court, which is separate and independent from the IRS, received from petitioners a letter, which was filed as the petition to commence this case in order to protect the taxpayers' statutory time period within which to file a Tax Court petition. On June 2, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. On June 14, 2022, respondent filed a First Supplement to Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted.
Upon due consideration, it is
ORDERED that, on or before July 8, 2022, petitioners shall file an Objection, if any, to respondent's above-referenced motion, as supplemented (respondent's motion). Failure to file an objection may result in the granting of respondent's motion and dismissal of this case. It is further
ORDERED that, on or before July 8, 2022, petitioners may file an amended petition (see attached form). Petitioners are advised that the amended petition should contain clear and concise assignments of each and every error that petitioners allege the Commissioner to have committed in the notice of deficiency issued to petitioners for the 2018 tax year. Further, the amended petition should contain clear and concise lettered statements of the facts on which petitioners base the assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982). The Tax Court Rules of Practice and Procedure are available on the Court's website, www.ustaxcourt.gov.