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Kozlowski v. Comm'r of Internal Revenue

United States Tax Court
May 23, 2024
No. 5073-24S (U.S.T.C. May. 23, 2024)

Opinion

5073-24S

05-23-2024

ALISSA KOZLOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On April 1, 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 April 2, 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 May 2, 2024, petitioner filed an Application for Waiver of Filing Fee, which application was granted by the Court, and the fee was waived. However, no Amended Petition was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered May 23, 2024, this case was dismissed for petitioner's failure to file an Amended Petition as directed by the Court.

Later on the same May 23, 2024, date, 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 May 23, 2024, is hereby vacated and set aside. It is further

ORDERED that respondent shall move or answer with respect to the First Amended Petition in this case on or before July 22, 2024.


Summaries of

Kozlowski v. Comm'r of Internal Revenue

United States Tax Court
May 23, 2024
No. 5073-24S (U.S.T.C. May. 23, 2024)
Case details for

Kozlowski v. Comm'r of Internal Revenue

Case Details

Full title:ALISSA KOZLOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 23, 2024

Citations

No. 5073-24S (U.S.T.C. May. 23, 2024)