From Casetext: Smarter Legal Research

Longoria v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2023
No. 8740-23 (U.S.T.C. Aug. 24, 2023)

Opinion

8740-23

08-24-2023

MARIA L. LONGORIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On May 22, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served June 1, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 24, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 24, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered July 24, 2023, is hereby vacated and set aside.


Summaries of

Longoria v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2023
No. 8740-23 (U.S.T.C. Aug. 24, 2023)
Case details for

Longoria v. Comm'r of Internal Revenue

Case Details

Full title:MARIA L. LONGORIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 24, 2023

Citations

No. 8740-23 (U.S.T.C. Aug. 24, 2023)