Opinion
215-21W
12-15-2021
Lakisha Prince Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 18, 2021, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review of a notice of determination under Internal Revenue Code section 7623 concerning whistleblower action. Petitioner states in the petition that "[the] United States failed to properly allocate revenue, taxes, royalties for natural resource minerals that I am a holder of" and alleges that the United States has mismanaged resources and revenue in connection with natural resources located in the Carthage, North Carolina Historic District. Petitioner makes no allegations with respect to "underpayments of tax" or "detecting and bringing to trial and punishment persons guilty of violating the [Federal] internal revenue laws" under section 7623.
On February 19, 2021, respondent filed a motion to dismiss for failure to state a claim upon which relief can be granted. Respondent attached to his motion a copy of a notice of determination concerning whistleblower action, dated January 5, 2021, in which the IRS Whistleblower Office (WBO) rejected petitioner's whistleblower claim(s). In his motion, respondent asserts that this case should be dismissed on the ground that petitioner has failed to allege any justiciable error with respect to respondent's determination in the final determination letter issued to petitioner by the WBO.
Although the Court directed petitioner to file an objection, if any, to respondent's above-referenced motion, petitioner has failed to do so. We will, however, allow petitioner the opportunity to file a proper amended petition.
Upon due consideration, it is
ORDERED that, on or before January 10, 2022, petitioner may file with the Court an amended petition that sets forth (1) clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the notice of determination concerning whistleblower action, dated January 5, 2021, and (2) clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rule 351(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982).