Opinion
8377-22
09-08-2022
ELDORA MCNABB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
From what has been submitted by petitioner, it appears that this case was commenced in response to a notice of deficiency dated March 18, 2022, a copy of which is attached to what the Court has treated and filed as a petition. The matter is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted, filed May 26, 2022. Respondent's motion correctly points out that the petition neither complies with the Tax Court Rules of Practice and Procedure nor identifies with specificity what petitioner challenges in the above-referenced notice of deficiency, but the relief requested in respondent's motion, that is dismissal, is too harsh under the circumstances at this stage of the proceedings. That being so, it is
ORDERED that respondent's motion is denied. It is further
ORDERED that on or before October 6, 2022, petitioner submit an amended petition that advises the Court and respondent what is in dispute with respect to the above-referenced notice of deficiency.