Opinion
16044-23
02-23-2024
ANTHONY CARMICHAEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 12, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served October 13, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. On November 13, 2023, petitioner paid the filing fee. However, because no Amended Petition was received, the case was dismissed by Order of Dismissal for Lack of Jurisdiction entered December 4, 2023, for petitioner's failure to file an Amended Petition.
Subsequently, on January 3, 3024, petitioner filed what was intended as an Amended Petition in this case but was improperly filed electronically as a petition to commence a new case at Docket No. 183-24. The document has since been uploaded in this proceeding at Docket No. 16044-23 as intended.
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered December 4, 2023, is hereby vacated and set aside. It is further
ORDERED that respondent shall file an Answer to Amended Petition in this case on or before April 23, 2024.