Madsen v. Comm'r of Internal Revenue

Full title: MARY A. MADSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 20, 2022

No. 9909-22 (U.S.T.C. Sep. 20, 2022)

Opinion

9909-22

09-20-2022

MARY A. MADSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

By Order served May 10, 2022, the Court directed petitioner to file an amended petition and to pay the Court's $60.00 filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered September 7, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. The filing fee has since been received. Petitioner has not yet filed an amended petition, as previously directed by the Court. However, upon further review of the record, it appears that no amended petition is necessary.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction entered September 7, 2022, is vacated and set aside. It is further

ORDERED that petitioner is no longer required to file an amended petition. It is further ORDERED that, on or before November 18, 2022, respondent shall file an Answer to the petition.