Opinion
14638-22
08-18-2022
JEFFREY M. MCMEEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion for More Definite Statement Pursuant to Rule 51, filed August 9, 2022, and the record of this case, it is
ORDERED that respondent's above-referenced motion is granted in that, on or before September 7, 2022, petitioner is directed to file a proper amended petition and include therein (1) clear and concise assignments of each and every error that he alleges to have been committed by the Commissioner in the determination of the deficiency and/or penalty in dispute; and (2) clear and concise lettered statements of the facts on which he bases the assignments of error. See Rule 34(b)(4) and (5), Tax Court Rules of Practice and Procedure. It is further
ORDERED that petitioner shall attach to the above-referenced amended petition a complete copy of the notice upon which this case is based.
Failure to file a proper amended petition that complies with the Court's Rules of Practice and Procedure may result in the dismissal of this case or other action as the Court deems appropriate.