Opinion
1697-21
01-18-2022
Teressa Holloway Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
By Order dated March 16, 2021, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee. On November 16, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds that petitioner failed to pay the Court's $60.00 filing fee. On December 3, 2021, the Court received payment of the filing fee.
For cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on November 16, 2021, is hereby vacated and set aside. It is further
ORDERED that, on or before February 8, 2022, petitioner shall file with the Court an Amended Petition that contains clear and concise assignments of each and every error which petitioner alleges the Commissioner committed in the determination of the deficiency and specific facts on which they base those assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure. If the Amended Petition is not received by February 8, 2022, the Court may again dismiss this case for lack of jurisdiction.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.