From Casetext: Smarter Legal Research

Beachey v. Comm'r of Internal Revenue

United States Tax Court
May 9, 2024
No. 20625-23 (U.S.T.C. May. 9, 2024)

Opinion

20625-23

05-09-2024

JON M. BEACHEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

By Orders served January 3, 2024, the Court designated Detroit, Michigan as the place of trial in this case and directed petitioner to file an Amended Petition. No Amended Petition was received from petitioner. Accordingly, by Order of Dismissal for Lack of Jurisdiction entered March 26, 2024, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to file an Amended Petition. On April 30, 2024, petitioner lodged a First Amended Petition and a Request for Place of Trial at Detroit, Michigan.

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, and this case is reinstated. It is further

ORDERED that the above-referenced First Amended Petition shall be filed as of the date of service of this Order. It is further

ORDERED that, because Detroit, Michigan has already been designated as the place of trial, the Court shall take no action on petitioner's above-referenced Request for Place of Trial at Detroit, Michigan.

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 commenced your case by a paper filing and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Beachey v. Comm'r of Internal Revenue

United States Tax Court
May 9, 2024
No. 20625-23 (U.S.T.C. May. 9, 2024)
Case details for

Beachey v. Comm'r of Internal Revenue

Case Details

Full title:JON M. BEACHEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 9, 2024

Citations

No. 20625-23 (U.S.T.C. May. 9, 2024)