Opinion
21325-22
02-22-2023
MICHAEL A. MARKS & AMY G. MARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered January 12, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to file an amended petition, as directed by the Court. On February 13, 2023, petitioners lodged a First Amendment to Petition.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that petitioners' First Amendment to Petition, lodged February 13, 2023, shall be filed as of the date of service of this Order. It is further
ORDERED that, on or before April 24, 2023, respondent (the Commissioner of Internal Revenue) shall file an Answer to Petition, As Amended.
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