Opinion
5604-23S
05-11-2023
JONATHAN MANZANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 10, 2023, respondent filed a Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure. Upon due consideration, and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted. It is further
ORDERED that, on or before June 12, 2023, petitioner shall file with the Court a proper amended petition (see form attached), which shall contain (1) the date(s) of the notice(s) of deficiency or notice(s) of determination in dispute and the taxable year(s) for which such notice(s) was/were issued; (2) clear and concise lettered assignments of each and every error which petitioner alleges to have been committed by respondent (i.e., the Internal Revenue Service) in the notice(s) of deficiency or notice(s) of determination underlying this proceeding; and (3) clear and concise lettered statements of the facts on which petitioner bases each assignment of error. See Rules 34(b) & 331(b), Tax Court Rules of Practice and Procedure. It is further
ORDERED that petitioner shall attach to the amended petition filed pursuant to this Order a copy of each notice on which petitioner relies to establish the jurisdiction of the Court over this proceeding.
Petitioner is informed that failure to comply in full with this Order may result in the dismissal of this case or other appropriate action by the Court.
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.