Opinion
14545-23
11-21-2023
SAMUEL R. COBB IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 2, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. On November 17, 2023, petitioner filed an Application for Waiver of Filing Fee.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is vacated and set aside. It is further
ORDERED that petitioner's Application for Waiver of Filing Fee is granted, and the filing fee in this case is waived. It is further
ORDERED that the time within which petitioner shall file an Amended Petition is extended to December 12, 2023. If the Amended Petition is not received by that date, the Court may again dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov.