Wood v. Comm'r of Internal Revenue

Full title: SARA L. WOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 22, 2024

No. 1509-24 (U.S.T.C. Feb. 22, 2024)

Opinion

1509-24

02-22-2024

SARA L. WOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

By Order of Dismissal for Lack of Jurisdiction entered February 16, 2024, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to file an Amended Petition and pay the Court's filing fee for this case. The Amended Petition and filing fee have since been received.

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, and this case is reinstated.

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 commenced your case by a paper filing and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.