Opinion
10763-23
09-28-2023
ISABEL T. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 29, 2023, 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 July 6, 2023, 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. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 29, 2023, this case was dismissed for petitioner's failure to file an Amended Petition and pay the filing fee as directed by the Court.
Subsequently, on September 28, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 29, 2023, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioner shall file an Amended Petition, bearing petitioner's original signature, is extended to October 26, 2023. If the Amended Petition is not received by that date, the Court may AGAIN dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov.