Opinion
26153-21S
08-05-2022
DEBBIE KAREN HANCOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 21, 2021, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. On November 2, 2021, petitioner filed a response indicated that substantial payments had been made for the underlying 2018 tax year, and respondent was thereupon directed to file a reply.
Respondent rejoined by filing a Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted on November 19, 2021, and a separate reply on December 6, 2021. The premise of the two submissions was that the existing petition failed to operate as a clear concession, insofar as it left ambiguous the nature of what, if anything, petitioner was disputing.
Accordingly, to protect petitioner's appeal rights and to ensure a full opportunity on her part to clarify the record and her position herein, it is
ORDERED that the Court's Order To Show Cause, dated October 21, 2021, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that petitioner shall, on or before September 6, 2022, file an objection, if any, to respondent's just-referenced Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted. It is further
ORDERED that, on or before September 6, 2022, petitioner may file with the Court a proper amended petition that sets forth clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the determination of the deficiencies, additions to tax, and/or penalties in dispute in this case, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982).