Cortes v. Comm'r of Internal Revenue

Full title: ISAIAH CORTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 7, 2023

No. 12012-23 (U.S.T.C. Nov. 7, 2023)

Opinion

12012-23

11-07-2023

ISAIAH CORTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On July 25, 2023, petitioner filed a petition to commence this case. By Order served July 31, 2023, the Court directed petitioner to file an amended petition. Petitioner failed to do so. On September 25, 2023, an Order of Dismissal for Lack of Jurisdiction was entered, and this case was dismissed on the ground that petitioner failed to file an Amended Petition.

Subsequently, on October 10, 2023, petitioner filed a First Amendment to Petition.

Upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 10, 2023, is hereby vacated and set aside. It is further

ORDERED that, on or before January 8, 2024, respondent shall file an Answer to the Petition, as Amended.