Opinion
3995-22
11-01-2022
DANIEL E. GARCIA ALAS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The Tax Court is separate and independent from the IRS. The Court filed on February 7, 2022, a document as the petition of the above-named petitioner(s) at the docket number indicated above. That docket number MUST appear on all documents and papers subsequently sent to the Court for filing or otherwise. The document did not comply with the Rules of the Court as to the form and content of a proper petition. In addition, the filing fee for this case was not paid.
Upon further review of the record in this case and upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 15, 2022, is vacated and set aside. It is further
ORDERED that the due date for petitioner to file a proper amended petition (see form attached) and pay the $60.00 filing fee is extended to November 23, 2022. Waiver of the filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee and Affidavit form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case related forms.html. If, by November 23, 2022, petitioner does not file an Amended Petition and either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee, this case will be dismissed or other action taken as the Court deems appropriate.