Opinion
9008-20
06-25-2021
Penelope P. Lyle Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 10, 2020, this Court, which is separate and independent from the IRS, received and filed a letter from petitioner as the petition to commence this case. In that letter, petitioner indicates she seeks review with respect to an IRS letter concerning penalties and interest for tax year 2017. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to that petition. The Court's $60.00 filing fee was not paid.
By Order dated September 2, 2020, the Court directed petitioner to file an amended petition and pay the Court's filing fee. On October 5, 2020, petitioner filed an amended petition, which did not contain any substantive information. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to that amended petition.
On October 29, 2020, respondent filed a Motion for More Definite Statement Pursuant to Rule 51. By Order dated November 2, 2020, the Court granted respondent's motion and directed petitioner to file a second amended petition. To date, no response has been received from petitioner.
Upon further review of the record, however, it appears that no second amended petition is needed, and we will vacate the Court's Order dated November 2, 2020.
Upon due consideration, it is
ORDERED that the Court's Order dated November 2, 2020, is vacated and set aside. It is further
ORDERED that petitioner is no longer required to file a second amended petition. It is further
ORDERED that petitioner's amended petition, filed October 5, 2020, is stricken from the Court's record in this case. 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 for consideration) is extended to July 23, 2021. Petitioner is advised that the filing fee may be paid through Pay.gov, which accepts certain credit and debit cards. Also, a form for the Application for Waiver of Filing Fee is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms". It is further
ORDERED that, on or before August 31, 2021, respondent shall file a motion or answer with respect to the petition in this case.