Opinion
6973-24L
07-29-2024
JENNIFER THEISS & WAYNE THEISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 3, 2024, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served May 6, 2024, the Court directed petitioners 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. By Order of Dismissal for Lack of Jurisdiction entered June 27, 2024, this case was dismissed for petitioners' failure to file an Amended Petition and pay the filing fee as directed by the Court.
Subsequently, on July 27, 2024, the Court received from petitioners a First Amended Petition (albeit improperly designated for eFiling purposes), and payment of the filing fee was processed by the Court on July 29, 2024.
The premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 27, 2024, is hereby vacated and set aside. It is further
ORDERED that petitioners' document filed July 27, 2024, at Docket Index No. 9 herein shall be recharacterized as a First Amended Petition. It is further
ORDERED that respondent shall move or answer, as applicable, with respect to the First Amended Petition in this case on or before September 27, 2024.