Opinion
1973-24
04-30-2024
JAMES R. HUSSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 31, 2024, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served February 6, 2024, the Court directed petitioner 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. Subsequently, on March 15, 2024, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Amended Petition was received. By Order of Dismissal for Lack of Jurisdiction entered March 28, 2024, this case was dismissed for petitioner's failure to file an Amended Petition as directed by the Court.
Thereafter, on April 29, 2024, the Court received from petitioner a First Amended Petition. Upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered March 28, 2024, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court is directed to add the letter "L" to the docket record and other records of the Court and to process this case to trial or other disposition according to the Lien and Levy Action procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that respondent shall file an Answer to Amended Petition in this case on or before June 28, 2024.