DISTRICT COURT OF THE VIRGIN ISLANDS 
DIVISION OF ST. CROIX 
 
MICHAEL W. FOSTER,   
 
 
 
) 
 
 
 
 
 
 
 
 
) 
 
 
 
 
 
 
 
 
) 
 
 
 
Petitioner, 
 
 
 
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v. 
 
 
 
 
 
) 
 
 
 
 
 
 
 
 
)  
Civil Action No. 2013-0089 
VIRGIN ISLANDS BUREAU OF INTERNAL  
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REVENUE,  
 
 
 
 
 
) 
 
 
 
 
 
 
 
 
) 
 
 
 
 
 
 
 
 
) 
 
 
 
Respondent.  
 
 
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_______________________________________________ ) 
 
Attorneys: 
Michael W. Foster, pro se 
St. Croix, U.S.V.I. 
 
For the Petitioner  
 
Raymond T. James, Esq.,  
St. Croix, U.S.V.I. 
For the Respondent 
ORDER 
 
UPON CONSIDERATION of Respondent Virgin Islands Bureau of Internal Revenue’s 
Motion to Dismiss (Dkt. No. 9), the entire record herein, and for the reasons stated in the 
accompanying Memorandum Opinion, filed contemporaneously herewith, it is hereby 
 
ORDERED that Respondent’s Motion to Dismiss is DENIED; and it is further 
ORDERED that Petitioner shall have up to and including April 30, 2015 within which to 
amend his petition to name the proper respondent and perfect service of process. 
 
SO ORDERED. 
Date: March 31, 2015   
           
________/s/_______ 
 
 
 
 
 
 
WILMA A. LEWIS 
Chief Judge 
Case: 1:13-cv-00089-WAL-GWC   Document #: 24   Filed: 03/31/15   Page 1 of 1