Opinion
16880-23
01-08-2024
TRISHA POWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 14, 2023, respondent filed in the above-docketed matter Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted. However, review of the underlying petition filed October 23, 2023, by petitioner to commence this case shows that, while an incorrect form was used, petitioner clearly disputed the alleged unreported income from Doordash, Inc., which comprises the principal adjustment in the notice of deficiency for the 2021 taxable year that petitioner attached to the petition. The Court is satisfied that the petition is sufficient to comply with the general standards of notice pleading as set forth in Rule 31 of the Tax Court Rules of Practice and Procedure.
Accordingly, the premises considered, it is
ORDERED respondent's just-reference Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted is denied. It is further
ORDERED that respondent shall file an answer to the petition on or before March 7, 2024.