Adams v. Comm'r of Internal Revenue

Full title: NICHOLAS ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 13, 2023

No. 3954-23 (U.S.T.C. Jun. 13, 2023)

Opinion

3954-23

06-13-2023

NICHOLAS ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On May 15, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to pay the filing fee. On June 13, 2023, petitioner paid the filing fee for this case.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that, on or before July 5, 2023, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 12, 2023. Failure to file such an objection by the foregoing date may result in the granting of the Motion to Dismiss and the dismissal of this case. It is further

ORDERED that the time within which petitioner shall file a ratification of petition in accordance with the Court's Order served March 24, 2023, is extended to July 5, 2023. Failure to file a such a ratification by the foregoing date may result in the dismissal of this case.