Opinion
12809-23
11-03-2023
KYLE L. BUSCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 8, 2023, petitioner Kyle L. Busch filed an imperfect petition to commence this case, indicating that he seeks review of a notice of deficiency issued for his 2021 tax year. The Court's $60.00 filing fee for this case was not paid.
By Order served August 14, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee for the Court's consideration). No response was received from petitioner.
Accordingly, on October 10, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction. The copy of that Order served on petitioner was received by the Court on October 30, 2023, as returned mail. Apparently, petitioner's address in the Court's record is not his current address.
Upon due consideration of the foregoing, it is
ORDERED that the Court's above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that petitioner's address of record shall be changed to petitioner's return address set forth on the envelope in which the petition was received by the Court. It is further
ORDERED that, upon further review of the record, petitioner is no longer required to file an Amended Petition. It is further
ORDERED that, in addition to this Order, the Clerk of the Court shall serve on petitioner copies of all of the Court's previously issued Orders. It is further
ORDERED that the due date by which petitioner shall pay the Court's filing fee (or submit an Application for Waiver of Filing Fee for consideration) is extended to November 27, 2023. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html. It is further
ORDERED that, on or before January 2, 2023, the Commissioner (respondent) shall file an Answer to the Petition.