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Viriato v. Comm'r of Internal Revenue

United States Tax Court
Sep 14, 2021
No. 13098-20 (U.S.T.C. Sep. 14, 2021)

Opinion

13098-20

09-14-2021

Keiven Viriato Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley, Chief Judge

On November 10, 2020, correspondence from 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 November 20, 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 9, 2021, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Thereafter, on September 9, 2021, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Amended Petition has been received to date. Accordingly, the Court will reopen the case and will afford petitioner a final opportunity to file an Amended Petition. The premises considered, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 9, 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 October 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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Summaries of

Viriato v. Comm'r of Internal Revenue

United States Tax Court
Sep 14, 2021
No. 13098-20 (U.S.T.C. Sep. 14, 2021)
Case details for

Viriato v. Comm'r of Internal Revenue

Case Details

Full title:Keiven Viriato Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Sep 14, 2021

Citations

No. 13098-20 (U.S.T.C. Sep. 14, 2021)