Mills v. Comm'r of Internal Revenue

Full title: TAYLOR MILLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 19, 2023

No. 17008-23 (U.S.T.C. Dec. 19, 2023)

Opinion

17008-23

12-19-2023

TAYLOR MILLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On December 19, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee or ratify the petition. Subsequently, on December 19, 2023, petitioner paid the filing fee. Further review of the record in this case shows that, by Order served October 27, 2023, the Court directed petitioner to file an amended petition.

Upon due consideration, and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is vacated and set aside. It is further

ORDERED that the time within which petitioner shall ratify the petition is extended to January 16, 2024. If the ratification of petition is not received by that date, the Court may again dismiss this case for lack of jurisdiction. It is further

ORDERED that petitioner no longer needs to file an amended petition. It is further ORDERED that, on or before February 20, 2024, respondent shall file an Answer.