Opinion
3506-23
06-20-2023
STEVEN O. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 18, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On June 9, 2023, the Court received from petitioner a Motion to Vacate or Revise Pursuant to Rule 162, Tax Court Rules of Practice and Procedure, along with an Application for Waiver of Filing Fee.
Upon due consideration, it is
ORDERED that petitioner's just-referenced Motion to Vacate is granted, and the Court's Order of Dismissal for Lack of Jurisdiction entered May 18, 2023, is hereby vacated and set aside. It is further
ORDERED that petitioner's Application for Waiver of Filing Fee is granted, and the filing fee in this case is waived.