Opinion
6551-23
09-12-2023
SYRUS PARVIZIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 1, 2023, petitioner electronically filed a three-page document as the Petition to commence this case. The Petition consists solely of an improperly completed copy of Tax Court Form 15, Application for Order to Take Deposition to Perpetuate Evidence, and does not comply with the Tax Court Rules of Practice and Procedure as to the form and content of a proper petition. See Rule 34, Tax Court Rules of Practice and Procedure. Accordingly, by Order served May 17, 2023, the Court directed petitioner to file a proper amended petition.
Attached to the copy of the Order served on petitioner was a form that petitioner could use for purposes of filing such an amended petition.
After petitioner failed to file a proper amended petition as directed, the Court, by Order served July 20, 2023, extended the time for petitioner to do so. That Order warned petitioner that failure to comply could result in the dismissal of this case. To date, petitioner has failed to file a proper amended petition, instead most recently mailing to the Court a copy of the same three-page document that he electronically filed as the Petition (i.e., the improperly completed copy of Tax Court Form 15, Application for Order to Take Deposition to Perpetuate Evidence). As noted above, that document does not comply with the Tax Court Rules of Practice and Procedure as to the form and content of a proper petition and, furthermore, even giving the document the broadest reasonable reading, the nature of the relief sought by petitioner therein is not clear to the Court.
The Court notes that each of petitioner's submissions to the Court since the electronic filing of the Petition has been made in paper. We will therefore change petitioner's service preference from "electronic" to "paper" as set forth below.
In consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall change petitioner's service preference from "electronic" to "paper." It is further
ORDERED that, to the extent there is a request for relief contained in petitioner's Application for Order to Take Deposition to Perpetuate Evidence, filed September 1, 2023, such request is denied. It is further
ORDERED that the time within which petitioner shall file a proper amended petition in accordance with the Court's Order served May 17, 2023, is hereby extended to October 3, 2023. Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a form that petitioner may use for purposes of filing a proper amended petition.