Opinion
19398-23S
01-10-2024
JACOB RYAN PARSONS & MALLORY DANT PARSONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 8, 2023, the Court received and filed as the Petition a document electronically submitted by petitioners. The document did not comply with the Rules of the Court as to the form and content of a proper petition. By Order issued December 11, 2023, the Court directed petitioners to file a proper amended petition in compliance with the Tax Court Rules of Practice and Procedure.
On January 9, 2024, petitioners filed three documents, at Docket Index Nos. 6-8, titled "First Amended Petition," "Brief in Support of First Amended Petition," and "Affidavit of Jacob R. & Mallory D. Parsons in Support of First Amended Petition." These documents consist, respectively, of a Statement of Taxpayer Identification Number, what is evidently a photocopy of the Petition, and a duplicate Statement of Taxpayer Identification Number.
Although a taxpayer must submit with the petition a statement of his or her taxpayer identification number, see Rule 20(b), Tax Court Rules of Practice and Procedure, the Court does not file that statement or make it a part of the Court's file in the case. See Note to Rule 20, 130 T.C. at 382-383 (2008).
Petitioners have not filed a proper amended petition. Petitioners are reminded that, if, by February 9, 2024, they do not file a proper amended petition, the case will be dismissed or other action taken as the Court deems appropriate.
Upon due consideration and for cause, it is
ORDERED that the documents filed January 9, 2024, at Docket Index Nos. 6 and 8, shall be deemed stricken from the Court's record and shall be placed under seal, thus rendered not viewable as part of this case. It is further
ORDERED that the duplicate document filed January 9, 2024, at Docket Index No. 7 is deemed stricken from the Court's record in this case.