Opinion
15760-21
09-03-2021
MATTHEW T. STERK AND MICHELLE A. STERK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition filed to commence this case on May 3, 2021, does not comply with the requirements of a proper petition, as set forth in Rule 34(b) of the Tax Court Rules of Practice and Procedure. On August 30, 2021, respondent filed a Motion for More Definite Statement Pursuant to Rule 51. In his motion, respondent states that petitioners do not object to the granting of the motion.
In view of the foregoing, it is
ORDERED that respondent's Motion for More Definite Statement Pursuant to Rule 51 is granted in that, on or before September 30, 2021, petitioners shall file a proper amended petition. Failure to comply with this Order may result in the dismissal of this case. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form which petitioners may use for purposes of filing a proper amended petition.
AMENDED PETITION
1. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:
[] Notice of Deficiency
[] Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)*
[] Notice of Determination Concerning Collection Action
[] Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure IRS to Make Final Determination Within 180 Days After Claim for Abatement) *
[] Notice of Certification of Your Seriously Delinquent of Federal Tax Debt to the Department of State
[] Notice of Determination Under Section 7623 Concerning Whistleblower Action*
[] Notice of Determination of Worker Classification*
* For additional information, please see "Taxpayer Information: Starting a Case" at www.ustaxcourt.gov (accessible by hyperlink from asterisks above, or in the Court's information booklet).
2. If applicable, provide the date(s) the IRS issued the NOTICE(S) checked above and the city and State of the IRS office(s) issuing the NOTICE(S):___
3. Provide the year(s) or period(s) for which the NOTICE(S) was/were issued: ___
4. SELECT ONE OF THE FOLLOWING (unless your case is a whistleblower or a certification action):
If you want your case conducted under small tax case procedures, check here: [] (CHECK)
If you want your case conducted under regular tax case procedures, check here: [] (ONE BOX)
NOTE: A decision in a "small tax case" cannot be appealed to a Court of Appeals by the taxpayer or the IRS. If you do not check either box, the Court will file your case as a regular tax case.
5. Explain why you disagree with the IRS determination in this case (please list each point separately):
6. State the facts upon which you rely (please list each point separately):
You may use additional pages to explain why you disagree with the IRS determination or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
ENCLOSURES:
Please check the appropriate boxes to show that you have enclosed the following items with this petition:
[] A copy of any NOTICE(S) the IRS issued to you
[] Statement of Taxpayer Identification Number (Form 4) (See PRIVACY NOTICE below)
[] The Request for Place of Trial (Form 5)
[] The filing fee
PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court's public files. All other documents filed with the Court, including this Petition and any IRS Notice that you enclose with this Petition, will become part of the Court's public files. To protect your privacy, you are strongly encouraged to omit or remove from this Petition, from any enclosed ERS Notice, and from any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court's "Notice Regarding Privacy and Public Access to Case Files", available at www.ustaxcourt.gov.