Opinion
17280-23
01-17-2024
ALICIA CHAVIRA SALAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 31, 2023, the Court received from petitioner correspondence, attached to which was a copy of an Internal Revenue Service (IRS) letter that referenced a notice of deficiency issued to petitioner with respect to the 2021 taxable year. To protect any statutory time period within which to begin a case, the Court filed that document as a petition to commence this case at Docket No. 17280-23. The Court on November 2 and 21, 2023, then issued Orders which directed petitioner to file an Amended Petition and to pay the filing fee for the case.
On December 4, 2023, petitioner paid the $60.00 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 petitioner no longer need comply with the Court's Orders served November 2, and 21, 2023, insofar as they directed the filing of an Amended Petition. It is further
ORDERED that respondent shall file an answer to the petition on or before March 18, 2024.