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Drinkard v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2022
No. 20114-22 (U.S.T.C. Oct. 18, 2022)

Opinion

20114-22

10-18-2022

KAREN DRINKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

Upon due consideration of petitioner's Motion for Reconsideration of Order, filed October 14, 2022, and for cause, it is

ORDERED that petitioner's above-referenced Motion is recharacterized as petitioner's Motion to Vacate. It is further

ORDERED that petitioner's Motion to Vacate is granted, and the Order of Dismissal for Lack of Jurisdiction entered in this case on September 26, 2022, is hereby vacated and set aside. It is further

ORDERED that, on or before November 17, 2022, petitioner shall file a proper amended petition, which shall set forth (1) clear and concise lettered assignments of each and every error which petitioner alleges to have been committed by respondent in the notice of deficiency upon which this case is based; and (2) clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rules 34(b)(4) and (5) Tax Court Rules of Practice and Procedure. It is further

ORDERED that petitioner shall attach to the amended petition filed pursuant to this Order a complete copy of the notice of deficiency upon which this case is based.


Summaries of

Drinkard v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2022
No. 20114-22 (U.S.T.C. Oct. 18, 2022)
Case details for

Drinkard v. Comm'r of Internal Revenue

Case Details

Full title:KAREN DRINKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 18, 2022

Citations

No. 20114-22 (U.S.T.C. Oct. 18, 2022)