Opinion
14846-23
12-19-2023
GERARDO AVILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order of Dismissal for Lack of Jurisdiction entered November 8, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to file an Amended Petition and pay the Court's filing fee. On December 12, 2023, petitioner filed an Amended Petition and paid the Court's filing fee.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside.
Petitioner is advised that certain attachments to the Amended Petition appear to be documents in the nature of evidence. These documents have not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. In the future, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioner should provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel is included in respondent's Answer, which was filed on October 26, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.