Opinion
11676-23
09-15-2023
JAMES THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, filed September 12, 2023, it is
ORDERED that, on or before October 6, 2023, petitioner shall file an objection, if any, to respondent's above-referenced Motion. Failure to comply with this Order may result in the granting of the Motion to Dismiss. It is further
ORDERED that, on or before October 6, 2023, petitioner may file a proper amended petition that sets forth: (1) clear and concise assignments of each and every error, including any assignments of error as to which the burden of proof is on respondent, that petitioner alleges respondent to have made in the determination of the deficiency; and (2) clear and concise statements of the facts on which petitioner relies to establish the errors alleged in the petition, except for those assignments of error as to which the burden of proof is on respondent. Petitioner shall attach a copy of the notice of deficiency to any amended petition filed pursuant to this Order. See Rule 34(a)-(c), Tax Court Rules of Practice and Procedure.