Opinion
6074-22
07-06-2022
DAVID A. LEVISAY & MICHELE L. LEVISAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, filed April 5, 2022, and for cause, it is
ORDERED that, on or before August 5, 2022, petitioners shall file an objection, if any, to respondent's above-referenced Motion. Failure to comply with this Order may result in the granting of the Motion to Dismiss. It is further
ORDERED that, on or before August 5, 2022, petitioners may file a proper amended petition that sets forth (1) clear and concise assignments of each and every error that petitioners allege to have been committed by the Commissioner in the determination of the deficiency in this case and (2) clear and concise lettered statements of the facts on which petitioners base the assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982). It is further
ORDERED that, on or before August 5, 2022, petitioner Michele L. Levisay shall 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 Mrs. Levisay states, if such be the case, that she has read the Petition filed with the Court on March 3, 2022, and ratifies and affirms the filing of said document. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a form that petitioner Michelle L. Levisay may use for purposes of ratifying the Petition. It is further
ORDERED that, on or before August 19, 2022, petitioners shall pay the Court's filing fee of $60.00. Information on how to pay the Court's filing fee is available at www.ustaxcourt.gov/pay_filing_fee.html. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html. The Court will consider whether to waive the filing fee upon receipt of such information from petitioners. Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee by the foregoing date may result in the dismissal of this case or other appropriate action by the Court.
RATIFICATION OF PETITION
I, Michele L. Levisay, have read the Petition filed with the Court on March 3, 2022, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.