Opinion
33379-21
07-20-2022
Munkh Oyubaatar, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
Petitioner filed a Petition in this case on December 9, 2021. The Petition did not contain a copy of the notice of deficiency and petitioner did not include in the Petition information necessary to notify the Court of what he was challenging. On January 19, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted (motion to dismiss). In the motion to dismiss respondent alleged that petitioner did not (1) make any allegations in the Petition beyond checking the box for paragraph one that petitioner was disputing a notice of deficiency, (2) attach any pages from a notice of deficiency or other notice that would give the Court jurisdiction, (3) complete a Statement of Taxpayer Identification Number, and (4) make any allegations of fact or law.
By order dated April 7, 2022, the Court directed petitioner to file an amended petition by April 29, 2022. Petitioner did not comply with the order.
By order served June 15, 2022, the motion to dismiss was assigned to the undersigned for disposition.
The Court held a conference call with the parties on July 18, 2022. During the call the undersigned explained to petitioner that he needs to provide more detailed information on the attached Amended Petition and file all necessary documents within 30 days. Specifically, petitioner must file an Amended Petition and a Statement of Taxpayer Identification Number, which are attached to this order, and further attach to the Amended Petition a copy of the notice of deficiency upon which this case is based. If petitioner does not file these forms, the Court may grant respondent's motion to dismiss and dismiss this case.
Upon due consideration, it is
ORDERED that, on or before August 19, 2022, petitioner shall file an Amended Petition (see form attached). Petitioner is advised that in paragraphs 5 and 6 of the amended petition he should state in clear and concise statements what proposed changes listed in the notice of deficiency he disagrees with and a summary of facts that support his disagreements. See Rule 34(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982). It is further
ORDERED that, on or before August 19, 2022, petitioner shall file a completed Statement of Taxpayer Identification Number (see form attached).
AMENDED PETITION
1. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:
[ ] Notice of Deficiency
[ ] Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)*
[ ] Notice of Determination Concerning Collection Action
[ ] Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) *
[ ] Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State
[ ] Notice of Determination of Worker Classification*
[ ] Notice of Determination Under Section 7623 Concerning Whistleblower Action*
*For additional information, please see "Taxpayer Information: Starting a Case" at www.ustaxcourt.gov (accessible by hyperlink from asterisks above, or in the Court's information booklet).
2. If applicable, 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 (unless your case is a whistleblower or a certification action):
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.
STATEMENT OF TAXPAYER IDENTIFICATION NUMBER (E.g., Social Security number(s), employer identification number(s))
Name of Petitioner ___
Petitioner's Taxpayer Identification Number___
Name of Additional Petitioner ___
Additional Petitioner's Taxpayer Identification Number ___
If either petitioner is seeking relief from joint and several liability on a joint return pursuant to Section 6015, I.R.C. 1986, and Rules 320 through 325, name of the other individual with whom petitioner filed a joint return:
Taxpayer Identification Number of the other individual, if available:___.