Opinion
11434-24
09-10-2024
GARY L. WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served July 15, 2024, the Court directed petitioner to file a proper amended petition in this case. To date, no such amended petition has been filed.
On September 9, 2024, petitioner made an electronic filing at Docket Index No. 8, designating the filing as petitioner's "Second Amended Attachment to Petition." However, that filing consists only of an additional, duplicative copy of the notice of deficiency upon which this case appears to be based. See Docket Index No. 3.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced filing at Docket Index No. 8 is deemed stricken from the Court's record in this case. It is further
ORDERED that the time within which petitioner shall file a proper amended petition is extended to September 27, 2024. Failure to file such an amended petition by the foregoing date may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form that petitioner may use to file a proper amended petition.
Served 09/10/24
AMENDED PETITION (Simplified Form)
1. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:
[ ] Notice of Deficiency
[ ] Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)
[ ] Notice of Determination Concerning Collection Action
[ ] Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement)
[ ] Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State
[ ] Notice of Determination of Worker Classification
[ ] Notice of Determination Under Section 7623 Concerning Whistleblower Action
NOTE: For additional information, please see "Taxpayer Information: Starting a Case" at www.ustaxcourt.gov or in the Court's information booklet.
2. If applicable, provide the date(s) the IRS issued the NOTICE(S) checked above and the city and State of the IRS office(s) issuing the NOTICE(S): ___
3. Provide the year(s) or period(s) for which the NOTICE(S) was/were issued: ___
4. Select one of the following (unless your case is a whistleblower or a certification action):
If you want your case conducted under small tax case procedures, check here: [ ] CHECK
If you want your case conducted under regular tax case procedures, check here: [ ] ONE BOX
NOTE: A decision in a "small tax case" cannot be appealed to a Court of Appeals by the taxpayer or the IRS. If you do not check either box, the Court will file your case as a regular tax case.
5. Explain why you disagree with the IRS action(s) in this case (please list each point separately):
6. State the facts upon which you rely (please list each point separately):
You may use additional pages to explain why you disagree with the IRS action(s) or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
Please check the appropriate boxes to indicate that you will include the following items with this petition:
[ ] A copy of any NOTICE(S) the IRS issued to you (omit or redact personal information (e.g., Social Security Numbers))
[ ] Statement of Taxpayer Identification Number (Form 4) (see PRIVACY NOTICE below)
[ ] Request for Place of Trial (Form 5) [ ] The filing fee
PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court's public files. All other documents filed with the Court, including this petition and any IRS Notice that you enclose with this petition, will become part of the Court's public files. To protect your privacy, omit or redact (e.g., black out or cover) from this petition, any enclosed IRS Notice, and any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court's “Notice Regarding Privacy and Public Access to Case Files,” available at www.ustaxcourt.gov.