Opinion
35268-21
07-11-2022
LETICIA PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner's payment of the Court's filing fee on July 7, 2022, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered July 1, 2022, is hereby vacated and set aside. It is further
ORDERED that, on or before July 28, 2022, petitioner shall file a proper amended petition and include therein (1) clear and concise assignments of each and every error that she alleges to have been committed by the Commissioner in the determination of the deficiency and/or penalty in dispute; and (2) clear and concise lettered statements of the facts on which she bases the assignments of error. See Rule 34(b)(4) and (5), Tax Court Rules of Practice and Procedure.