Opinion
4203-24
05-03-2024
MICHAEL TUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 13, 2024, the Court received from petitioner correspondence, attached to which was a copy of a notice of deficiency issued to petitioner with respect to the 2021 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. 4203-24. The Court on March 15, 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.
Accordingly, the premises considered, it is
ORDERED that petitioner no longer need comply with the Court's Order served March 15, 2024, insofar as it directed the filing of an Amended Petition. It is further
ORDERED that the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount. It is further
ORDERED that respondent shall file an answer to the petition on or before July 2, 2024.