Opinion
23855-21
11-09-2022
CARLOS J. GONZALEZ & M. GONZALEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Order served October 4, 2021, the Court directed petitioners to file an amended petition and pay the Court's $60.00 filing fee. By Order of Dismissal for Lack of Jurisdiction, entered August 9, 2022, this case was dismissed on the ground that petitioners failed to pay the filing fee.
On August 29, 2022, petitioners filed a Motion to Vacate and attached documentation substantiating that they had paid the Court's filing fee. By Order served September 19, 2022, the Court vacated the Order of Dismissal for Lack of Jurisdiction and extended the deadline for petitioners to file an amended petition. Upon further review of the Motion to Vacate, however, it appears that an amended petition was attached to that motion.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy pages 7 through 21 of the above-referenced Motion to Vacate and file them as of the date of service of this Order as a First Amendment to Petition. Based upon that First Amendment to Petition, it is further
ORDERED that the caption of this case is amended to read: "Carlos J. Gonzalez, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.