Opinion
20763-22
01-17-2023
TREVOR CAPLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 13, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served September 23, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. On October 31, 2022, petitioner then submitted an Amended Petition and the filing fee. However, due to inadvertent clerical error, the Amended Petition was never properly associated with the docket of this case. As a result, the case was dismissed by Order of Dismissal for Lack of Jurisdiction entered December 12, 2022, for petitioner's apparent failure to file an Amended Petition.
Insofar as the Amended Petition has now come to the attention of the Court, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered December 12 2022, is hereby vacated and set aside. It is further
ORDERED that respondent shall file an Answer to Amended Petition in this case on or before March 13, 2023.