Opinion
11534-20
11-22-2022
DERALD WILFORD GEDDES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
By order of dismissal entered October 21, 2022, the Court, on its own dismissed the case because the petition fails to state a claim upon which relief can be granted. The case is now before the Court on petitioner's motion, filed October 31, 2022, to vacate that order of dismissal. Petitioner's motion, however, fails to explain how petitioner has been prejudiced by the dismissal or how the submission of an amended petition at this late stage in the proceedings, would cure the defective petition. That being so, it is
ORDERED that petitioner's motion is denied.