Opinion
25090-22
02-06-2023
KIZZY RICHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 1, 2022, 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 December 2, 2022, 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. That same day, petitioner paid the $60.00 filing fee.
However, due to inadvertent clerical error, by Order of Dismissal for Lack of Jurisdiction entered January 19, 2023, this case was dismissed for petitioner's supposed failure to pay the filing fee, rather than failure to file an Amended Petition.
Accordingly, in view of the confusion potentially created, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 19, 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 March 3, 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.