Ditullio v. Comm'r of Internal Revenue

Full title: JOHN DITULLIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 21, 2023

No. 4049-23 (U.S.T.C. Jun. 21, 2023)

Opinion

4049-23

06-21-2023

JOHN DITULLIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

By Order dated March 24, 2023, the Court directed petitioner to file an amended petition and to pay the Court's $60.00 filing fee. On April 12, 2023, petitioner filed an Application for Waiver of Filing Fee and the Court waived the filing fee for petition on April 14, 2023. However, petitioner failed to file an amended petition. Accordingly, by Order of Dismissal for Lack of Jurisdiction entered June 7, 2023, this case was dismissed on the grounds that petitioner failed to file an amended petition, as directed by the Court. On June 15, 2023, petitioner submitted another Application for Waiver of Filing Fee, as well as a Motion to Proceed Remotely and an Amended Petition. Due to inadvertent clerical error, those three documents were filed together as a Motion to Proceed Remotely.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further

ORDERED that the Clerk of the Court shall copy pages 2 and 3 of the Motion to Proceed Remotely and file them as of June 15, 2023, as an Application for Waiver of Filing Fee. It is further

ORDERED that the Clerk of the Court shall copy pages 5 and 6 of the Motion to Proceed Remotely and file them as of June 15, 2023, as a First Amended Petition. It is further

ORDERED that petitioner's Application for Waiver of Filing Fee, filed June 15, 2023, is denied as moot.

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