Opinion
13442-24
09-27-2024
NICOLAS JONES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 15, 2024, the Court received from petitioner correspondence, which correspondence referenced dispute with respect to an Internal Revenue Service (IRS) notice issued for the 2021 taxable year. To protect any statutory time period within which to begin a case, the Court filed that document as a petition to commence this case at Docket No. 13442-24. By Order served August 19, 2024, the Court then directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration.
Although no response to the Court's Order has been received, 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. Thus, the Court finds that there is no need for petitioner to file an Amended Petition in this case; however, the filing fee remains unpaid. In view of the foregoing, it is
ORDERED that petitioner no longer needs to file an Amended Petition as directed by the Court's Order served August 19, 2024. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available on the Court's website, www.ustaxcourt.gov) is extended to October 18, 2024. If the filing fee is not received by that date, the Court may dismiss this case for lack of jurisdiction. It is further
ORDERED that respondent shall move or answer with respect to the petition on or before November 26, 2024.