Opinion
9004-22
07-08-2022
JOHN K. JOSEPH & SALIMMA I. JOSEPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 15, 2022, and because further review of the record in this case shows that the Petition, filed April 12, 2022, does not bear the original signatures of petitioners or the signature of a practitioner admitted to practice before this Court, it is
ORDERED that, on or before August 8, 2022, petitioners shall file an objection, if any, to respondent's above-referenced Motion. It is further
ORDERED that, on or before August 8, 2022, petitioners shall each file with the Court in paper form (not electronic) a ratification of petition bearing an original signature (not a photocopy), preferably in blue ink, in which each petitioner states, if such be the case, that the petitioner has read the Petition filed with the Court on April 12, 2022, and ratifies and affirms the filing of said document. It is further
ORDERED that, on or before August 8, 2022, petitioners shall file a proper amended petition. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners copies of appropriate forms that they may use to comply therewith. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Chuck Mogbo at the mailing address listed in the Petition.
Petitioners are advised that failure to comply fully with this Order may result in the dismissal of this case.
RATIFICATION OF PETITION
I, ___, have read the Petition filed with the Court on April 12, 2022, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.
AMENDED PETITION
1. Please check the appropriate box(es) to show which IRS NOTICE(s) you dispute:
[ ] Notice of Deficiency
[ ] Determination of Worker Classification*
[ ] Notice of Determination Concerning Collection Action
[ ] Notice of Determination Concerning Your Request for Relief From Joint and Several Liability.
[ ] Notice of Final Determination Not to Abate Interest*
*Please see the Court's Web site, www.ustaxcourt.gov, or information booklet for additional information if (1) you filed a claim for interest abatement or requested relief from joint and several liability, and the IRS has not made a determination, or (2) the petition involves a worker classification case.
2. Provide the date(s) the IRS issued the NOTICE(S) checked above and the city and State of the IRS office(s) issuing the NOTICE(S): ___
3. Provide the year(s) or period(s) for which the NOTICE(S) was/were issued: ___
4. SELECT ONE OF THE FOLLOWING:
If you want your case conducted under small tax case procedures, check here: [ ] CHECK
If you want your case conducted under regular tax case procedures, check here: [ ] ONE BOX
NOTE: A decision in a "small tax case" cannot be appealed to a Court of Appeals by the taxpayer or the IRS. If you do not check either box, the Court will file your case as a regular tax case.
5. Explain why you disagree with the IRS determination in this case (please list each point separately):
6. State the facts upon which you rely (please list each point separately):
You may use additional pages to explain why you disagree with the IRS determination or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
ENCLOSURES:
Please check the appropriate boxes to show that you have enclosed the following items with this petition:
[ ] A copy of any NOTICE(S) the IRS issued to you
[ ] Statement of Taxpayer Identification Number (Form 4) (See PRIVACY NOTICE below)
[ ] The Request for Place of Trial (Form 5) [ ] The filing fee
PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court's public files. All other documents filed with the Court, including this Petition and any IRS Notice that you enclose with this Petition, will become part of the Court's public files. To protect your privacy, you are strongly encouraged to omit or remove from this Petition, from any enclosed IRS Notice, and from any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court's "Notice Regarding Privacy and Public Access to Case Files", available at www.ustaxcourt.gov.