Opinion
8973-20
09-30-2021
Larry Miller Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 10, 2020, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Orders dated August 31, 2020, and November 5, 2020, 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 thereof. No response to the Court's Orders was received. By Order of Dismissal for Lack of Jurisdiction entered August 4, 2021, this case was dismissed for petitioner's failure to comply with the Court's Orders.
Thereafter, on September 15, 2021, the Court received from petitioner and Shawn M. Miller an Amended Petition. Although no filing fee or waiver was included, it would appear that petitioner desires to go forward with this litigation. The Court will accordingly vacate the dismissal and reopen the case. A final opportunity to submit the filing fee or an application for waiver thereof.
Upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 4, 2021, is hereby vacated and set aside. It is further
ORDERED that the caption of this case is amended to read: "Larry Miller & Shawn M. Miller, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the docket number of this case is amended by adding the letter "S" thereto, which shall now read "Docket No. 8973-20S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case". It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to October 29, 2021. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. It is further
ORDERED that, on or before November 29, 2021, respondent shall file, as appropriate, either: (1) An Answer to Amended Petition; and/or (2) a jurisdictional motion.