Ferrell v. Comm'r of Internal Revenue

Full title: DERRICK FERRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 15, 2023

No. 4965-23L (U.S.T.C. Sep. 15, 2023)

Opinion

4965-23L

09-15-2023

DERRICK FERRELL, 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 11, 2023, 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 September 3, 2023, petitioner electronically filed the following improperly titled documents: (1) First Amendment to Filing Fee Paid, and (2) Memorandum in Support of First Amendment to Filing Fee Paid. The Court will vacate its Order of Dismissal and recharacterize petitioner's just-described submissions.

In view of the foregoing, it is

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

ORDERED that petitioner's above-referenced First Amendment to Filing Fee Paid is recharacterized as a First Amended Petition. It is further

ORDERED that petitioner's Memorandum in Support of First Amendment to Filing Fee Paid is recharacterized as an Exhibit to First Amended Petition. It is further

ORDERED that, on or before November 17, 2023, respondent shall file an Answer to Amended Petition.