Opinion
30485-21
01-20-2022
George W. Turner & Jean B. Leonard Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 13, 2021, this Court, which is separate and independent from the IRS, received an imperfect petition submitted on behalf of petitioners. That imperfect petition was filed as the petition to commence this case to protect the taxpayers' interests to the extent possible. Petitioners seek review of a notice of deficiency issued for their 2018 tax year. Attachments to the petition indicate that petitioner George W. Turner is deceased. The Court's $60.00 filing fee was not paid.
By Order issued December 16, 2021, the Court directed petitioners to file an amended petition and pay the Court's filing fee (or submit an Application for Waiver of Filing Fee for consideration). Also on December 16, 2021, the court issued a Notice of Attachments in the Nature of Evidence. The Court has since received its Order and Notice as returned mail.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "George W. Turner, Deceased and Jean B. Leonard, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioners' address in the Court's record is changed to the address appearing on petitioners' Form 1040X, Amended U.S. Individual Income Tax Return, attached to the petition. It is further
ORDERED that, along with the copy of this Order served on petitioners, the Clerk of the Court is directed to serve copies of the Court's above-referenced Order and Notice, issued December 16, 2021.
ORDERED that the time within which petitioners shall file an amended petition (see form attached) and pay the Court's filing fee (or submit an Application for Waiver of Filing fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms") is extended to February 11, 2022. Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in the dismissal of this case or other appropriate action of the Court.