Opinion
19719-22
12-12-2022
DAVID RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 25, 2022, petitioner filed in paper form an imperfect petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2020 tax year. The Court's $60.00 filing fee was not paid. By Order served September 7, 2022, the Court directed petitioner to file an amended petition and to pay the Court's filing fee. Petitioner paid the filing fee, but failed to file an amended petition. Therefore, by Order of Dismissal for Lack of Jurisdiction entered November 18, 2022, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to file an amended petition. Petitioner subsequently attempted to electronically file an amended petition without having properly requested and been issued eAccess credentials for this case, thereby inadvertently commencing a separate, duplicative case at Docket No. 25405-22. That amended petition, however, is not a proper amended petition because neither the petition nor its attachments set forth any assignments of error committed by the Commissioner in the notice of deficiency on which this case is based. In view of these circumstances, the Court will vacate the above-referenced Order of Dismissal for Lack of Jurisdiction and extend the due date for petitioner to file a proper amended petition. The case at Docket No. 25405-22 will be closed in a separate order on the grounds of duplication with this case.
Upon due consideration 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 the due date by which petitioner shall file a proper amended petition is extended to January 11, 2023. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. Forms are available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Petitioner is reminded to place the docket number above on any papers filed with the Court regarding this case.
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 filed the petition to commence your case in paper form and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.