Opinion
27972-22
02-08-2023
MARCUS D. MIDDLEBROOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The Court filed on December 27, 2022, a document as the petition of the above-named petitioner(s) at the docket number indicated. That docket number MUST appear on all documents and papers subsequently sent to the Court for filing or otherwise. The document did not comply with the Rules of the Court as to the form and content of a proper petition. The filing fee was not paid.
Accordingly, it is
ORDERED that on or before March 10, 2023, petitioner(s) shall file a proper amended petition and pay the $60.00 filing fee. Waiver of the filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee and Affidavit form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html.
If, by March 10, 2023, petitioner(s) do not file an Amended Petition and either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee, the case will be dismissed or other action taken as the Court deems appropriate.
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: [ ] ONEBOX)
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.