Opinion
23000-22
01-12-2023
ALMA ROSA CORTEZ IBARRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 17, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Orders served October 28 and November 28, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or to submit an Application for Waiver of Filing Fee for consideration. On December 12, 2022, petitioner filed a proper Application for Waiver of Filing Fee, which was granted, and the Court's $60.00 filing fee has been waived.
Subsequently, on January 10, 2023, petitioner filed electronically a document characterized as a "Status Report", which merely consists of a duplicative copy of the Form 8857, Request for Innocent Spouse Relief, already filed as the initial and imperfect original petition in this case on October 17, 2022. Such is not a proper Amended Petition, and no further Amended Petition has been received to date.
In view of the foregoing, and to give petitioner a further opportunity in the event that there has been some confusion, it is
ORDERED that the time within which petitioner shall file an Amended Petition is hereby extended to February 9, 2023. If the Amended Petition is not received by that date, the Court may dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov.