Opinion
14724-21
01-05-2022
Michael Rottinghaus, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 22, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. Petitioner thereafter contacted the Court informally to advise that he had paid the Court's filing fee. In view of the foregoing, the Court will vacate and set aside the Order of Dismissal previously entered in this case.
By Order served July 21, 2021, the Court directed petitioner, among other things, to file a proper amended petition. To date, petitioner has not filed such 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 hereby vacated and set aside. It is further
ORDERED that, on or before February 1, 2022, petitioner shall file a proper amended petition. Failure to file a proper amended petition by such date may result in dismissal of this case or other appropriate action by the Court. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form that petitioner may use for purposes of filing a proper amended petition.
Petitioner is advised that if, as indicated in his letter dated October 29, 2021, his spouse wishes to be added to this case as a party-petitioner, she should include her name in the caption of the amended petition filed pursuant to this Order, and she should sign that amended petition. Additionally, petitioner should attach to the amended petition a complete copy of the notice of deficiency issued to petitioner and his spouse upon which this case is based.