Opinion
1701-24 7348-24
05-10-2024
MARTIN GASCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 29, 2024, the Court received and filed the Petition at Docket No. 1701-24, wherein petitioner seeks review of a notice of deficiency issued to him for the taxable year 2019. Petitioner thereafter filed a First Amended Petition on February 28, 2024. On March 29, 2024, respondent filed an Answer, responding to the original Petition; however, to date, respondent has not filed an answer in response to the First Amended Petition.
On April 19, 2024, the Court received and filed a Letter by Petitioner at Docket No. 1701-24. By the Letter, petitioner seeks to commence a case in response to a notice of deficiency issued to him for the taxable year 2018. However, based on the timing and content of petitioner's Letter, it appears that the Court would not have jurisdiction in this case over the notice for 2018. See I.R.C. § 6213(a); see also Rule 41(a), Tax Court Rules of Practice and Procedure ("No amendment shall be allowed after expiration of the time for filing the petition, however, which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as then on file."). In view of the foregoing, we will direct the Clerk to file the Letter by Petitioner as a petition to commence a new case and take further related action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before June 10, 2024, respondent shall file an answer to the First Amended Petition filed on February 28, 2024, at Docket No. 1701-24. It is further
ORDERED that the Clerk of the Court shall copy the Letter by Petitioner, filed April 19, 2024, at Docket No. 1701-24, and shall file that document as of the foregoing date as a Petition to commence a new case at Docket No. 7348-24. It is further
ORDERED that the caption of the case at Docket No. 7348-24 shall read: "Martin Gasca, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that petitioner is hereby deemed to have ratified and affirmed the Petition at Docket No. 7348-24. It is further
ORDERED that Houston, Texas, is designated as the place of trial for the case at Docket No. 7348-24. It is further
ORDERED that the filing fee is waived by the Court for the case at Docket No. 7348-24. It is further
ORDERED that, on or before June 10, 2024, petitioner shall file a proper amended petition in the case at Docket No. 7348-24. Failure to file such an amended petition by the foregoing date may result in the dismissal of that case. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form that petitioner may use to file a proper amended petition in the case at Docket No. 7348-24.
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