Chen v. Comm'r of Internal Revenue

Full title: CHUWEN CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 5, 2024

No. 7404-24 (U.S.T.C. Aug. 5, 2024)

Opinion

7404-24

08-05-2024

CHUWEN CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered July 29, 2024, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to file an Amended Petition, as directed by the Court. On August 2, 2024, petitioner filed (1) a Motion for Reconsideration of Order and (2) a Motion for Leave to File First Amended Petition, which was accompanied by a lodged First Amended Petition.

In view of the foregoing, it is

ORDERED that petitioner's Motion for Reconsideration of Order is granted in that 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 petitioner's Motion for Leave to File First Amended Petition is granted and petitioner's First Amended Petition shall be filed as of the date of service of this Order. It is further

ORDERED that, on or before October 4, 2024, respondent shall file an Answer to Amended Petition.