Opinion
18751-21
12-03-2021
Justino Hernandez Larios & Teresa Salazar Barranco Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 24, 2021, petitioners filed an imperfect petition written entirely in Spanish. Petitioners did not attach a Notice of Deficiency to the Petition.
Upon due consideration and for cause, it is
ORDERED that, on or before January 17, 2022, petitioners shall pay the Court's $60.00 filing fee and file a proper Amended Petition, written in English, setting forth (1) clear and concise statements of each and every error that petitioners allege was committed by the Commissioner in the determination of deficiency, and (2) clear and concise statements of the facts in which petitioners base those assignments of error. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a form that petitioners may use to file an Amended Petition.