Odele v. Comm'r of Internal Revenue

Full title: SAMUEL ODELE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 27, 2024

No. 18087-23 (U.S.T.C. Feb. 27, 2024)

Opinion

18087-23

02-27-2024

SAMUEL ODELE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On November 13, 2023, petitioner filed a petition to commence this case. By Order served November 16, 2023, the Court directed petitioner to file an amended petition. Petitioner failed to do so. On January 23, 2024, an Order of Dismissal for Lack of Jurisdiction was entered, and this case was dismissed on the ground that petitioner failed to file an Amended Petition.

Subsequently, on February 15, 2024, petitioner filed an Amended Petition.

Upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 23, 2024, is hereby vacated and set aside. It is further

ORDERED that, on or before April 29, 2024, respondent shall file an Answer to Amended Petition.