O'Neal v. Comm'r of Internal Revenue

Full title: JESSE O'NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 23, 2023

No. 3074-23S (U.S.T.C. May. 23, 2023)

Opinion

3074-23S

05-23-2023

JESSE O'NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On May 11, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the Court's $60.00 filing fee. Thereafter, on May 22, 2023, petitioner filed an Application for Waiver of Filing Fee.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case 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.