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Miniard v. Comm'r of Internal Revenue

United States Tax Court
Jul 28, 2022
No. 34024-21SL (U.S.T.C. Jul. 28, 2022)

Opinion

34024-21SL

07-28-2022

MATT E. MINIARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On June 15, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid.

On July 18, 2022, the Court received a letter from petitioner, which the Court filed as petitioner's Motion to Vacate or Revise Decision. Among other things, petitioner therein states that, following the dismissal of this case, he made a $50.00 filing fee payment via Pay.gov.

A review of the Court's records confirms that, after this case was dismissed, petitioner made a $50.00 filing fee payment via Pay.gov. However, as noted above, the Court's filing fee is $60.00. Accordingly, we will hold action on his Motion to Vacate or Revise Decision in abeyance and provide him with an opportunity to pay the remaining $10.00 filing fee.

Upon due consideration of the foregoing, it is

ORDERED that, on or before August 29, 2022, petitioner shall pay the remaining $10.00 filing fee for this case. It is further

ORDERED that action on petitioner's Motion to Vacate or Revise Decision shall be held in abeyance pending further direction by the Court.

Petitioner is advised that failure to comply with this Order may result in the denial of his Motion to Vacate or Revise Decision or other appropriate action by the Court.


Summaries of

Miniard v. Comm'r of Internal Revenue

United States Tax Court
Jul 28, 2022
No. 34024-21SL (U.S.T.C. Jul. 28, 2022)
Case details for

Miniard v. Comm'r of Internal Revenue

Case Details

Full title:MATT E. MINIARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 28, 2022

Citations

No. 34024-21SL (U.S.T.C. Jul. 28, 2022)