Opinion
9810-20
09-15-2021
West W. Walker & Rita A. Walker Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 10, 2020, correspondence from 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 dated September 16, 2020, 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. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 3, 2021, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Thereafter, on August 25, 2021, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court by Order dated August 26, 2021, vacated the dismissal and reopened the case. Then, on September 1, 2021, the Court received from petitioners further correspondence advising that the fee had been paid and that they would like to have the case reinstated. Such indicates that petitioners desire to pursue this litigation. However, no Amended Petition has been received to date.
Accordingly, the Court will afford petitioners a final opportunity to file an Amended Petition and thereby to continue this proceeding. The premises considered, it is
ORDERED that the time within which petitioners shall file an Amended Petition, in paper form (not filed electronically) and bearing both petitioners' original signatures, is hereby extended to October 15, 2021. If the Amended Petition is not received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioners are reminded that a petition form is available on the Court's website at www.ustaxcourt.gov.
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