From Casetext: Smarter Legal Research

Hutchens v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 16415-22 (U.S.T.C. Aug. 19, 2022)

Opinion

16415-22

08-19-2022

JIMMY HUTCHENS, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 17, 2022, respondent filed in this case a Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure. Upon due consideration, for the reasons set forth in respondent's motion, it is

ORDERED that respondent's above-referenced Motion for More Definite Statement Pursuant to Rule 51 is granted. It is further

ORDERED that, on or before September 30, 2022, petitioner shall file with the Court a proper amended petition (see form attached), which shall include (1) the date of the notice(s) of deficiency or notice(s) of determination being disputed and the taxable year(s) for which such notice(s) was/were issued; (2) clear and concise lettered assignments of each and every error petitioners allege was committed by respondent (i.e., the Internal Revenue Service (IRS)) in the notice(s) of deficiency or determination underlying this proceeding; and (3) clear and concise lettered statements of every fact upon which petitioners base each assignment of error. See Rules 34(b)(4) and (5), 331(b)(4) and (5), Tax Court Rules of Practice and Procedure. It is further

ORDERED that petitioner shall attach to the amended petition a copy of each notice on which petitioner relies to establish the jurisdiction of the Court over this proceeding.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If Docket No. 16415-22 Page 2 of 2 you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Hutchens v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 16415-22 (U.S.T.C. Aug. 19, 2022)
Case details for

Hutchens v. Comm'r of Internal Revenue

Case Details

Full title:JIMMY HUTCHENS, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 16415-22 (U.S.T.C. Aug. 19, 2022)