Opinion
4938-21 7640-21
02-24-2022
LYNN FAYER, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On November 1, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner did not file an Amended Petition in Docket No. 4938-21.
On May 18, 2021, petitioner electronically filed an Amended Petition with a listed Docket No. "498321". The Amended Petition was filed as a Petition and commenced the case at Docket No. 7640-21. On September 23, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. The Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss. On November 28, 2021, petitioner filed a Motion to Dismiss for Lack of Jurisdiction that is internally titled "Objection to Motion to Dismiss" and referenced Docket No. 4938-21.
After review of the record in both Docket No. 4938-21 and Docket No. 7460-21, it is hereby
ORDERED that the Court's November 1, 2021, Order of Dismissal for Lack of Jurisdiction at Docket No. 4938-21 is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed May 18, 2021, at Docket No. 7640-21 from the Court's official file and shall file it as an Amended Petition at Docket No. 4938-21 as of May 18, 2021. It is further
ORDERED that respondent's September 23, 2021, Motion to Dismiss for Lack of Jurisdiction at Docket No. 7640-21 is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 7640-21 is closed on the ground of duplication.
Because petitioner did not electronically commence her case at Docket No. 4938-21, petitioner receives paper service from the Court in that case. Petitioner is encouraged to email dawson.support@ustaxcourt.gov to begin the process of gaining eAccess to her case at Docket No. 4938-21 so that she may electronically file and view documents.