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Cummings v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 13188-21 (U.S.T.C. Aug. 4, 2022)

Opinion

13188-21

08-04-2022

DARLENE B. CUMMINGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order issued July 13, 2021, petitioner was directed to file a proper amended petition and to pay the Court's filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered July 25, 2022, the case was dismissed for failure to pay the fee. On August 1, 2022, petitioner paid the fee, but no amended petition has been filed. Premises considered, it is

ORDERED that the Order of Dismissal for Lack of Jurisdiction is hereby vacated and set aside. It is further

ORDERED that, on or before August 23, 2022, petitioner shall file a proper amended petition. Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which may be used to file an amended petition.


Summaries of

Cummings v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 13188-21 (U.S.T.C. Aug. 4, 2022)
Case details for

Cummings v. Comm'r of Internal Revenue

Case Details

Full title:DARLENE B. CUMMINGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 4, 2022

Citations

No. 13188-21 (U.S.T.C. Aug. 4, 2022)