Cobb v. Comm'r of Internal Revenue

Full title: SAMUEL R. COBB IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Nov 21, 2023

No. 14545-23 (U.S.T.C. Nov. 21, 2023)

Opinion

14545-23

11-21-2023

SAMUEL R. COBB IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

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.