Opinion
11764-22
07-06-2022
YANISLEYDIS FONSECA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion for More Definite Statement Pursuant to Rule 51, filed June 28, 2022, and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted. It is further
ORDERED that, on or before August 5, 2022, petitioner shall file a proper amended petition and include therein (1) clear and concise assignments of each and every error that she alleges to have been committed by the Commissioner in the determination of the deficiency and/or penalty in dispute; and (2) clear and concise lettered statements of the facts on which she bases the assignments of error. See Rule 34(b)(4) and (5), Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before August 19, 2022, petitioner shall pay the Court's filing fee of $60.00. Information on how to pay the filing fee is available at www.ustaxcourt.gov/pay_filing_fee.html. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html. The Court will consider whether to waive the filing fee upon receipt of such information from petitioner. Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee by the foregoing date may result in the dismissal of this case or other appropriate action by the Court. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner an amended petition form.