Opinion
10944-24
08-16-2024
MICHAEL V. STEPPLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 1, 2024, the Court received from petitioner correspondence, attached to which was a partial copy of a notice of deficiency issued to petitioner with respect to the 2022 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that document as a petition to commence this case at Docket No. 10944-24. The Court on July 3, 2024, then issued an Order which directed petitioner to file an Amended Petition and to pay the filing fee for the case.
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. However, the filing fee remains unpaid.
Accordingly, the premises considered, it is
ORDERED that petitioner no longer need comply with the Court's Order served July 3, 2023, insofar as it directed the filing of an Amended Petition. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to September 6, 2024. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.