Opinion
19359-22
11-07-2022
JOHN G. WOLFMAYER & BETH A. WOLFMAYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served September 1, 2022, the Court directed petitioners to file an amended petition and to pay the Court's $60.00 filing fee. No response was received from petitioners. By Order of Dismissal for Lack of Jurisdiction entered October 28, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received. However, petitioners have not yet filed an amended petition, as previously directed by the Court.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that the due date by which petitioners shall file an amended petition is extended to November 30, 2022. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. Forms are available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Petitioners are reminded to place the docket number above on any papers filed with the Court regarding this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you filed the petition to commence your case in paper form and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.