Opinion
21219-22
01-12-2023
YAIR GANDARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served October 3, 2022, the Court directed petitioner to file an amended petition and to pay the Court's $60.00 filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered December 21, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. On January 9, 2023, petitioner submitted for the Court's consideration an Application for Waiver of Filing Fee. However, petitioner has not yet filed an amended petition, as previously directed by the Court.
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 petitioner's Application for Waiver of Filing Fee is granted. It is further
ORDERED that the due date by which petitioner shall file an amended petition is extended to February 3, 2023. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. Forms are available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Petitioner is reminded to place the docket number above on any papers filed with the Court regarding this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.