Opinion
714-21
06-28-2021
Simone Williams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 17, 2021, petitioner filed an unsigned Petition in this case. Petitioner did not attach to the petition a copy of the notice of deficiency issued to her and upon which this case is based nor did she identify the tax year at issue in this case. On February 18, 2021, the Court issued Orders directing petitioner to pay the Court's $60.00 filing fee in this case and to file a Ratification of Petition duly ratifying the petition. To date, petitioner has failed to comply with the Court's orders.
Accordingly, it is
ORDERED that, on or before July 26, 2021, petitioner shall file a proper Amended Petition bearing petitioner's original signature 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). It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee for consideration), is extended to July 26, 2021.