Opinion
11928-20
10-12-2021
Romona L. Stubbs Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 28, 2020, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order dated October 9, 2020, 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 thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 6, 2021, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Thereafter, on October 5, 2021, the Court received from petitioner payment of the Court's $60.00 filing fee. Although no Amended Petition was included, it would appear that petitioner desires to go forward with this litigation. The Court will accordingly vacate the dismissal and reopen the case, applying the fee. Petitioner will then be given one final opportunity to file a proper Amended Petition that would allow the case to proceed. Petitioner is reminded that a petition form is available on the Court's website at www.ustaxcourt.gov.
The premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 6, 2021, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioner shall file an Amended Petition is hereby extended to November 8, 2021. If the Amended Petition is not received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction.
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