From Casetext: Smarter Legal Research

Lopez v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2021
19313-21 (U.S.T.C. Dec. 8, 2021)

Opinion

19313-21

12-08-2021

Keyli J. Cifuentes Lopez Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

Pending in the above-docketed matter is a Motion To Dismiss for Lack of Jurisdiction, filed November 15, 2021, by respondent, on the ground that the petition was not timely filed. Subsequently, on December 3, 2021, respondent filed a Motion To Withdraw the jurisdictional motion, insofar as disaster relief afforded for the state of Texas rendered the petition timely.

Accordingly, the premises considered, it is

ORDERED that the just-referenced Motion To Withdraw is granted, and the Motion To Dismiss for Lack of Jurisdiction filed November 15, 2021, is hereby deemed withdrawn. It is further

ORDERED that the time within which petitioner shall file an Amended Petition bearing petitioner's original signature and shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee) is extended to January 7, 2022. If the Amended Petition and filing fee are not received by that date, the Court may dismiss this case for lack of jurisdiction for that reason, notwithstanding the timely petition. Forms which may be used for the Amended Petition and any Application for Waiver of Filing Fee are available at www.ustaxcourt.gov. 1


Summaries of

Lopez v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2021
19313-21 (U.S.T.C. Dec. 8, 2021)
Case details for

Lopez v. Comm'r of Internal Revenue

Case Details

Full title:Keyli J. Cifuentes Lopez Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Dec 8, 2021

Citations

19313-21 (U.S.T.C. Dec. 8, 2021)