Opinion
7173-22
09-27-2022
WILLIAM CHARLES RUSH, JR. & SARAH EASTMAN RUSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 28, 2022, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency issued to petitioners with respect to the 2019 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that document as a petition to commence this case at Docket No. 7173-22. The Court on April 12, 2021, then issued an Order which directed petitioners to file an Amended Petition and to pay the filing fee for the case.
On May 19, 2022, petitioners paid the filing fee. At this juncture, upon further review of the record herein, the Court is satisfied that the original 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 that petitioners no longer need comply with the Court's Order dated April 12, 2022, insofar as it directed the filing of an Amended Petition. It is further
ORDERED that respondent shall file an answer to the petition on or before November 28, 2022.