Opinion
6918-23
09-29-2023
JONATHAN P. MANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 29, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner failed to pay the filing fee.
On August 14, 2023, petitioner filed a Motion To Vacate the Order of Dismissal for Lack of Jurisdiction and submitted a document that was lodged as a First Amended Petition. On September 15, 2023, petitioner paid the filing fee.
Upon due consideration of the above, and for cause, it is
ORDERED that petitioner's Motion to Vacate is granted, and the Court's Order of Dismissal for Lack of Jurisdiction entered June 29, 2023, is hereby vacated and set aside. It is further
ORDERED that the document lodged at Docket Entry No. 9 is hereby filed, as of the date this Order is served, as a First Amended Petition. It is further
ORDERED that the docket number of this case is amended by adding the letter "S" thereto, which shall now read "Docket No. 6918-23S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case". It is further
ORDERED that, on or before November 28, 2023, respondent shall file an Answer to Amended Petition.