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Johnson v. Comm'r of Internal Revenue

United States Tax Court
Sep 19, 2023
No. 8899-23 (U.S.T.C. Sep. 19, 2023)

Opinion

8899-23

09-19-2023

BROOKS JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order of Dismissal for Lack of Jurisdiction entered August 3, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee. The filing fee has since been received. In addition, on September 18, 2023, petitioner lodged a Letter in which he ratifies the petition filed on his behalf to commence this case.

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. It is further

ORDERED that petitioner's Letter, lodged September 18, 2023, shall be filed as of the date of service of this Order as a Ratification of Petition.

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Summaries of

Johnson v. Comm'r of Internal Revenue

United States Tax Court
Sep 19, 2023
No. 8899-23 (U.S.T.C. Sep. 19, 2023)
Case details for

Johnson v. Comm'r of Internal Revenue

Case Details

Full title:BROOKS JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 19, 2023

Citations

No. 8899-23 (U.S.T.C. Sep. 19, 2023)