Opinion
27013-22
03-16-2023
JAMES SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 3, 2023, respondent filed in the above-docketed matter a Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure. An Order directing petitioner to file an amended petition was subsequently returned to the Court by the U.S. Postal Service as undeliverable, and petitioner's address was updated.
Accordingly, upon due consideration, it is
ORDERED that the time within which petitioner shall file with the Court a proper amended petition and shall include therein (1) the date of the notice(s) of deficiency or determination being disputed and the taxable year(s) for which such notice(s) was/were issued; (2) clear and concise lettered assignments of each and every error petitioner alleges was committed by respondent (i.e., the Internal Revenue Service (IRS)) in the notice(s) of deficiency or determination underlying this proceeding; and (3) clear and concise lettered statements of every fact upon which petitioner bases each assignment of error, is hereby extended to April 13, 2023. See Rules 34(b)(4) and (5), 331(b)(4) and (5), Tax Court Rules of Practice and Procedure. It is further
ORDERED that petitioner shall attach to the amended petition a copy of each notice upon which petitioner relies to establish the jurisdiction of the Court over this proceeding.