Williams v. Comm'r of Internal Revenue

Full title: ALFONZO WILLIAMS & SHIRLETA WILLIAMS, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Sep 17, 2024

No. 8582-24 (U.S.T.C. Sep. 17, 2024)

Opinion

8582-24

09-17-2024

ALFONZO WILLIAMS & SHIRLETA WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On May 28, 2024, petitioners filed a petition to commence this case. By Order served May 29, 2024, the Court directed petitioners to file an amended petition. Petitioners failed to do so. On August 19, 2024, an Order of Dismissal for Lack of Jurisdiction was entered, and this case was dismissed on the ground that petitioners failed to file an Amended Petition.

Subsequently, on September 16, 2024, petitioners filed a Second Amended Petition. However, further review indicates that this filing appears to be more akin to an Amended Petition.

Upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 19, 2024, is hereby vacated and set aside. It is further

ORDERED that petitioners' Second Amended Petition, filed September 16, 2024, is recharacterized as petitioners' Amended Petition. It is further

ORDERED that, on or before November 18, 2024, respondent shall file an Answer to Amended Petition.