Opinion
18733-23
01-24-2024
FRANCISCO CARDENAS, V., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 20, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served November 29, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order appeared to have been received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 19, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
However, it has since come to the Court's attention that petitioner filed a duplicative proceeding at Docket No. 20534-23S on December 29, 2023, and there paid the filing fee.
Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 19, 2024, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court is directed to apply the filing fee paid in the case at Docket No. 20534-23S to this case at Docket No. 18733-23. The petition filed at Docket No. 20534-23S will also be uploaded as a First Amended Petition in this case at Docket No. 18733-23, and the latter case will be closed. It is further
ORDERED that, in light of the proceeding filed at Docket No. 20543-23S, the docket number of this case at Docket No. 18733-23 is amended by adding the letter "S" thereto, which shall now read "Docket No. 18733-23S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case".