Opinion
20832-22
01-03-2023
JOHN D. SANDERS & JUANITA J. SANDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan. Chief Judge
By Order served September 26, 2022, the Court directed petitioners to file an amended petition and to pay the Court's $60.00 filing fee. No response was received from petitioners. By Order of Dismissal for Lack of Jurisdiction entered December 22, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received. However, petitioners have not yet filed an amended petition, as previously directed by the Court.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that the due date by which petitioners shall file an amended petition is extended to January 25, 2023. Forms are available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Petitioners are reminded to place the docket number above on any papers filed with the Court regarding this case. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.