Richards v. Comm'r of Internal Revenue

Full title: JOAN RICHARDS, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Sep 7, 2023

No. 2958-23 (U.S.T.C. Sep. 7, 2023)

Opinion

2958-23 6339-23S

09-07-2023

JOAN RICHARDS, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KATHLEEN KERRIGAN CHIEF JUDGE

ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

For cause, it is

ORDERED that the Order of Dismissal for Lack of Jurisdiction, entered in the case at Docket No. 2958-23 on May 4, 2023, is vacated and set aside. It is further

ORDERED that the Clerk of the Court shall copy the petition filed April 11, 2023, to commence the case at Docket No. 6339-23S and file it as of that same date as a First Amended Petition in the case at Docket No. 2958-23. It is further

ORDERED that the filing fee paid at Docket No. 6339-23S shall be applied to the case at Docket No. 2958-23. It is further

ORDERED that the caption of the case at Docket No. 2958-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case. It is further

ORDERED that, on or before November 6, 2023, respondent shall file an Answer to the petition.