Opinion
9111-22
03-01-2023
COREY JOHNSTON & MANDY CHAPIN JOHNSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 12, 2022, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency issued to petitioner with respect to the 2019 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that document as a petition to commence this case at Docket No. 9111-22. The Court on April 25 and May 2, 2022, then issued an Order which directed petitioners to file an Amended Petition for the case. (The latter Order inadvertently requested payment of the filing fee as well, although the Court's $60.00 filing fee for this case had been paid on April 12, 2022.
At this juncture, upon further review of the record herein, the Court is satisfied that the original petition is sufficient to comply with the general standards of notice pleading as set forth in Rule 31 of the Tax Court Rules of Practice and Procedure.
Accordingly, the premises considered, it is
ORDERED that petitioners no longer need comply with the Court's Orders insofar as they directed the filing of an Amended Petition. It is further
ORDERED that respondent shall file an answer to the petition on or before April 28, 2023.