Gilliam v. Comm'r of Internal Revenue, 9311-22

CourtUnited States Tax Court
Writing for the CourtMaurice B. Foley Chief Judge
PartiesJohnathan G. Gilliam Petitioner(s) v. Commissioner of Internal Revenue Respondent
Docket Number9311-22
Decision Date10 May 2022

Johnathan G. Gilliam Petitioner(s)

Commissioner of Internal Revenue Respondent

No. 9311-22

United States Tax Court

May 10, 2022


Maurice B. Foley Chief Judge

The Court filed on April 18, 2022, a document as the petition of the above-named petitioner(s) at the docket number indicated. That docket number MUST appear on all documents and papers subsequently sent to the Court for filing or otherwise. The document did not comply with the Rules of the Court as to the form and content of a proper petition. The filing fee was not paid.

Accordingly, it is

ORDERED that on or before July 11, 2022, petitioner(s) shall file a proper amended petition and pay the $60.00 filing fee. Waiver of the filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee and Affidavit form is available under "Case Related Forms" on the Court's website at related forms.html.

If, by July 11, 2022, petitioner(s) do not file an Amended Petition and either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee, the case will be dismissed or other action taken as the Court deems appropriate.



1. Please check the appropriate box(es) to show which IRS NOTICE(s) you dispute:

[ ] Notice of Deficiency

[ ] Determination of Worker Classification*

[ ] Notice of Determination Concerning Collection Action

[ ] Notice of Determination Concerning Your Request for Relief From Joint and Several Liability.

[ ] Notice of Final Determination Not to Abate Interest*

*Please see the Court's Web site,, or information booklet for additional information if (1) you filed a claim for interest abatement or requested relief from joint and several liability, and the IRS has not made a determination, or (2) the petition involves a worker classification case.

2. 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: ___


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...

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