Opinion
2187-23S
02-28-2023
WENDY M. GARDNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 11, 2022, petitioner filed a premature petition and paid the filing fee in Docket No. 22264-22S, seeking review of her 2019 tax year. On November 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 22264-22S. By Order served January 19, 2023, the Court dismissed the case at Docket No. 22264-22S for lack of jurisdiction.
On January 20, 2023, petitioner filed a timely petition and an Application for Waiver of Filing Fee in Docket No. 2187-23S, also seeking review of her 2019 tax year. By Order served February 27, 2023, the Court directed petitioner to pay the filing fee in the case at Docket No. 2187-23S. The Court will waive the filing fee at Docket No. 2187-23S.
Upon due consideration, it is
ORDERED that petitioner's Application for Waiver of Filing Fee is granted and the Court's filing fee of $60.00 is waived in Docket No. 2187-23S.
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 are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.