Opinion
3412-24
04-17-2024
LAWRENCE FEIGENBAUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served February 29, 2024, the Court directed petitioner to file an Amended Petition and pay the Court's $60.00 filing fee. On April 2, 2024, petitioner filed a First Amendment to Petition and has also paid the filing fee. Petitioner's amendment is a petition form with petitioner's name, the docket number, notice of deficiency checked, and petitioner's signature. The petition failed to state what year the notice of deficiency was issued for, explain why petitioner disagrees with the notice of deficiency, or state the facts on which he relies.
Upon due consideration, it is
ORDERED that, on or before May 9, 2024, petitioner shall file an Amendment to Petition that states the year of the notice of deficiency and contains clear and concise assignments of each and every error which petitioner alleges the Commissioner committed in the determination of the deficiency and specific statements of facts on which he bases those assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure. If the Amendment to Petition is not received by May 9, 2024, the Court may dismiss this case for lack of jurisdiction.