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Brunner v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2022
No. 18695-22 (U.S.T.C. Dec. 8, 2022)

Opinion

18695-22

12-08-2022

JEROME P. BRUNNER & ANNE M. BRUNNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order of Dismissal for Lack of Jurisdiction entered October 26, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to file an amended petition and to pay the Court's filing fee. The filing fee has since been received. Additionally, on November 28, 2022, petitioners filed a First Amendment to Petition.

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.

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.


Summaries of

Brunner v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2022
No. 18695-22 (U.S.T.C. Dec. 8, 2022)
Case details for

Brunner v. Comm'r of Internal Revenue

Case Details

Full title:JEROME P. BRUNNER & ANNE M. BRUNNER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Dec 8, 2022

Citations

No. 18695-22 (U.S.T.C. Dec. 8, 2022)