Opinion
33379-21
09-07-2022
MUNKH OYUBAATAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On December 9, 2021, petitioner filed a petition with respect to a notice of deficiency, but did not attach the notice of deficiency or any other identifying information to the petition. 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). Respondent argued that petitioner did not make any allegations in the petition other than checking the box that petitioner was disputing a notice of deficiency, nor did petitioner attach any pages from a notice of deficiency or other notice that would give this Court jurisdiction, or include other identifying information, such as petitioner's taxpayer identification number, that would allow respondent to identify the notice in issue.
By order served April 7, 2022, the Court directed petitioner to file an amended petition and an objection to respondent's motion to dismiss by April 29, 2022. Petitioner did not file an amended petition or an objection to respondent's motion to dismiss by April 29, 2022. By order served June 15, 2022, respondent's motion to dismiss was assigned to the undersigned for disposition. By order served July 20, 2022, the Court directed petitioner to file an amended petition and a completed statement of taxpayer identification number by August 19, 2022.
On August 18, 2022, petitioner filed a First Amended Petition, to which petitioner attached a completed statement of taxpayer identification number, and a First Supplement to First Amended Petition, to which petitioner attached a notice of deficiency for tax year 2018 dated September 10, 2021. These documents provide notice of what petitioner is challenging and the tax year in issue. However, upon review it appears the Notice of Deficiency is incomplete, in that, it does not contain the entirety of the explanation of items or a report of income tax examination changes.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted, filed January 19, 2022, is denied. It is further
ORDERED that, on or before October 11, 2022, respondent shall file an Answer to petitioner's First Amended Petition, attaching thereto the complete Notice of Deficiency issued to petitioner for tax year 2018.