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Shinogle v. Comm'r of Internal Revenue

United States Tax Court
Sep 16, 2024
No. 12053-24 (U.S.T.C. Sep. 16, 2024)

Opinion

12053-24

09-16-2024

MOLLY SHINOGLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 23, 2024, 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 July 24, 2024, 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.

Subsequently, on August 16, 2024, petitioner filed an Application for Waiver of Filing Fee, which application was granted by the Court, and the fee was waived. However, no Amended Petition was received. By Order of Dismissal for Lack of Jurisdiction entered September 13, 2024, this case was dismissed for petitioner's failure to file an Amended Petition as directed by the Court.

Later the same September 13, 2024, date, the Court received from petitioner a First Amended Petition. Upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 13, 2024, is hereby vacated and set aside. It is further

ORDERED that respondent shall file an Answer to Amended Petition in this case on or before November 12, 2024.


Summaries of

Shinogle v. Comm'r of Internal Revenue

United States Tax Court
Sep 16, 2024
No. 12053-24 (U.S.T.C. Sep. 16, 2024)
Case details for

Shinogle v. Comm'r of Internal Revenue

Case Details

Full title:MOLLY SHINOGLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 16, 2024

Citations

No. 12053-24 (U.S.T.C. Sep. 16, 2024)