Opinion
17158-23L 3854-24L
03-19-2024
JOY B. JACKSON HOOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 10, 2024, the Court received a mailing from Joy B. Jackson Hooper that was filed in the case at Docket No. 17158-23L as a "First Amendment to Petition." The mailing consists of a petition form with an attached statement, a notice of determination concerning collection action for tax years 2016, 2017, and 2018 dated December 5, 2023, addressed to Joy B. Jackson Hooper, and a request for place of trial. The mailing is postmarked January 2, 2024.
It appears that this mailing was intended to have been filed as a new petition to commence a new case, not as an amendment to the Petition in the present case. Particularly compelling in this regard is the attachment of a request for place of trial, as a request for place of trial had already been filed in the case at Docket No. 17158-23L. We will accordingly direct the Clerk of the Court to file this mailing as a new petition in a separate case.
Also pending in this case is respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 29, 2024. We will address respondent's Motion by a separate order.
Upon due consideration, it is
ORDERED that the Clerk of the Court shall file, as of January 10, 2024, as the petition at Docket No. 3854-24L a copy of the First Amendment to Petition filed January 10, 2024, at Docket No. 17158-23L. It is further
ORDERED that Jackson, Mississippi, is designated as the place of trial for the case at Docket No. 3854-24L. It is further
ORDERED that Joy B. Jackson Hooper shall, on or before April 8, 2024, pay the Court's $60 filing fee in the case at Docket No. 3854-24L. It is further
ORDERED that respondent shall, on or before May 13, 2024, file an answer to the petition filed in the case at Docket No. 3854-24L.