Opinion
1197-24
04-18-2024
JAIME CIFUENTES & SUSANNE CIFUENTES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated January 25, 2024, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee. On March 18, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds that petitioners failed file a proper amended petition and failed to pay the Court's $60.00 filing fee. On April 18, 2024, the Court received payment of the filing fee.
For cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on March 18, 2024, is hereby vacated and set aside. It is further
ORDERED that, on or before May 10, 2024, petitioners shall file with the Court an Amended Petition that contains clear and concise assignments of each and every error which petitioners allege the Commissioner committed in the determination of the deficiency and specific facts on which they base those assignments of error. See Rule 34(b), Tax Court Rules of Practice and Procedure. If the Amended Petition is not received by May 10, 2024, the Court may again dismiss this case for lack of jurisdiction.
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 currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.