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Estate of Howard v. Moore

United States Tax Court
Mar 22, 2023
No. 31557-21 (U.S.T.C. Mar. 22, 2023)

Opinion

31557-21

03-22-2023

ANNA T. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order dated December 16, 2021, the Court directed petitioner to file a proper Amended Petition and pay the Court's $60.00 filing fee. On January 24, 2022, the Court received payment of the filing fee. Petitioner failed to file a proper Amended Petition. On January 30, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds that petitioner failed to file a proper Amended Petition.

On February 10, 2023, petitioner filed a Motion to Vacate or Revise Pursuant to Rule 162. Upon further review, it appears that an amended petition is not necessary.

For cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on January 30, 2023, is hereby vacated and set aside. It is further

ORDERED that petitioner need no longer file an amended petition. It is further

ORDERED that, on or before May 22, 2023, respondent shall file an Answer to the petition.


Summaries of

Estate of Howard v. Moore

United States Tax Court
Mar 22, 2023
No. 31557-21 (U.S.T.C. Mar. 22, 2023)
Case details for

Estate of Howard v. Moore

Case Details

Full title:ANNA T. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 31557-21 (U.S.T.C. Mar. 22, 2023)