Opinion
916-22W
02-02-2022
Mark C. Jackson, Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 31, 2022, petitioner filed the petition to commence this case pursuant to Internal Revenue Code 7623. Petitioner did not attach to the petition any notice of determination concerning whistleblower action issued to him by the IRS Whistleblower Office. In addition, the Court's $60.00 filing fee for this case was not paid.
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when filing documents in a whistleblower action, the party making the filing "shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates." Rule 345(b) further provides that the party "filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed."
Upon due consideration, it is
ORDERED that, on or before February 24, 2022, petitioner shall pay the Court's filing fee for this case (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in dismissal of this case. It is further
ORDERED that, on or before February 24, 2022, petitioner shall file a Response to this Order, designated to be filed "under seal", and therein set forth the name of the third-party taxpayer(s) to whom petitioner's claims in this case relate. Petitioner shall attach to petitioner's response a copy of the notice of determination concerning whistleblower action issued to him by the IRS Whistleblower Office.