Opinion
16364-23
01-12-2024
JOSHUA W. JOHNSRUD & EMILY J. JOHNSRUB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 8, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioners had failed to submit the filing fee. On January 12, 2024, petitioners paid the filing fee for this case.
Further review of the record in this case shows that, to date, petitioners have failed to comply with the Court's Order served October 18, 2023, directing petitioners to file a proper amended petition.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall file a proper amended petition in accordance with the Court's Order served October 18, 2023, is extended to February 12, 2024. Failure to file an amended petition as directed may result in the dismissal of this case. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners an amended petition form. It is further
ORDERED that the caption of this case is amended to read: "Joshua W. Johnsrud & Emily J. Johnsrud, Petitioners v. Commissioner of Internal Revenue, Respondent."
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