Opinion
13000-22
10-28-2022
TIMOTHY J. FLANAGAN & SHEILA FLANAGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 27, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served June 15, 2022, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 30, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on October 27, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 30, 2022, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall file an Amended Petition, bearing both petitioners' original signatures, is extended to November 28, 2022. If the Amended Petition is not received by that date, the Court may AGAIN dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov.