Opinion
29596-21
12-15-2021
Joshua Watson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of the petition filed in this case and respondent's Motion To Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, filed December 7, 2021, it is
ORDERED that, on or before January 5, 2022, petitioner shall file an Objection, if any, to respondent's Motion To Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. It is further
ORDERED that, on or before January 5, 2022, petitioner may file in paper form a proper amended petition that contains clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the determination of the deficiencies and the additions to tax in dispute in this case, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982). Petitioner is reminded that amended petition may not be electronically filed, but must instead be filed in paper form and bear his original signature. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Michelle Hammond at the address Ms. Hammond listed for herself in the petition.