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filed as petitioners’ petition. The document requested a
“redetermination of the taxable income in question, to Larry J.
France from Baltimore County Employees Retirement System,” but
did not reference a specific tax year. The document did
reference enclosed “copies of IRS Notice of Deficiency”, but the
only attachment to the document was the notice of deficiency,
dated November 25, 2002, for taxable year 2000.
The document submitted by petitioners did not comply with
the rules of the Court as to the form and content of a proper
petition, nor was the filing fee paid. See Rule 173(a). The
Court ordered petitioners to file a proper amended petition and
pay the filing fee by May 2, 2003.13
Petitioners timely filed an amended petition with the Court
and paid the filing fee. In the amended petition, petitioners
disputed deficiencies determined for taxable years 1997 and 2000,
and they attached a notice of proposed changes (Form CP-2000),
issued by respondent on June 9, 1999, proposing an increase to
petitioners’ 1997 taxable income. The income at issue for
taxable year 1997 was the same as that at issue for taxable year
2000; specifically, the pension income received by petitioner
pursuant to the provisions of the ERS.
13 The form and style of papers filed with the Court must
comply with requirements set forth in Rule 23, and the Court may
return any paper that does not conform to the requirements of the
Rule. Rule 23(g).
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