Opinion
5554-22 17447-22
08-09-2022
HARL A. VAN DEURSEN & S. SLOANE SIMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER & ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
On March 21, 2022, petitioners filed a Petition at Docket No. 5554-22 seeking review of a Notice of Deficiency issued to petitioners on December 21, 2021, with respect to their Federal income tax for the 2018 taxable year. On May 6, 2022, respondent filed an Answer.
On June 27, 2022, petitioners, without leave of Court, see Rule 41(a), Tax Court Rules of Practice and Procedure, filed a First Amended Petition at Docket No. 5554-22. Therein, petitioners seek review of a Notice of Deficiency issued to petitioners on March 29, 2022 (i.e., after the Petition in this case was filed), with respect to their Federal income tax for the 2017 and 2019 taxable years (i.e. taxable years that are not currently before the Court).
Because the Notice of Deficiency issued for petitioners' 2017 and 2019 taxable years was issued after the Petition was filed to commence the case at Docket No. 5554-22, the Court does not have jurisdiction over those taxable years under that Petition as then on file. See I.R.C. § 6213(a); see also Rule 41(a), Tax Court Rules of Practice and Procedure ("No amendment shall be allowed after expiration of the time for filing the petition, however, which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as then on file.").
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the First Amended Petition, filed June 27, 2022, at Docket No. 5554-22, and shall file that document as of that filing date as a Petition to commence a case at Docket No. 17447-22. It is further
ORDERED that the caption of the case at Docket No. 17447-22 shall read: "Harl A. Van Deursen & S. Sloane Simmons, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that petitioners are hereby deemed to have ratified and affirmed the Petition at Docket No. 17447-22. It is further
ORDERED that, on or before September 8, 2022, petitioners shall pay the Court's $60.00 filing fee at Docket No. 17447-22. Information on how to pay the filing fee is available on the Court's website at www.ustaxcourt.gov/pay_filing_fee.html. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. The Court will consider whether to waive the filing fee upon receipt of such information from petitioners. Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee on or before the aforementioned date may result in the dismissal of the case at Docket No. 17447-22 or other appropriate action by the Court. It is further
ORDERED that Kansas City, Missouri, is designated as the place of trial for the case at Docket No. 17447-22. It is further
ORDERED that, on or before September 8, 2022, the parties show shall cause in writing why so much of the case at Docket No. 5554-22 relating to the 2017 and 2019 taxable years should not be dismissed for lack of jurisdiction.