Lampe v. Comm'r of Internal Revenue

Full title: JAY LAMPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 28, 2023

No. 14557-23 (U.S.T.C. Dec. 28, 2023)

Opinion

14557-23

12-28-2023

JAY LAMPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On September 5, 2023, petitioner filed a petition to commence this case. By Order served September 12, 2023, the Court directed petitioner to file an amended petition. Petitioner failed to do so. On November 3, 2023, an Order of Dismissal for Lack of Jurisdiction was entered, and this case was dismissed on the ground that petitioner failed to file an Amended Petition.

Subsequently, on December 20, 2023, petitioner filed an Amended Petition.

Upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 3, 2023, is hereby vacated and set aside. It is further

ORDERED that, on or before February 27, 2024, respondent shall file an Answer to Amended Petition.