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Quist v. Comm'r Of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 12573-22S (U.S.T.C. Oct. 21, 2022)

Opinion

12573-22S

10-21-2022

TRAVIS ALLEN QUIST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On May 23, 2022, 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 6, 2022, 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 October 4, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on October 20, 2022, the Court received from petitioner an Application for Waiver of Filing Fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 4, 2022, is hereby vacated and set aside. It is further

ORDERED that petitioner's Application for Waiver of Filing Fee is granted, and the Court's $60.00 filing fee for this case is waived. Petitioner is no longer required to pay such amount. It is further

ORDERED that, on or before November 21, 2022, petitioner shall file with the Court a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the petition filed May 23, 2022, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case again for lack of jurisdiction. Petitioner should note counsel's signature on an Entry of Appearance or a Ratification of Petition is not sufficient in this context.


Summaries of

Quist v. Comm'r Of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 12573-22S (U.S.T.C. Oct. 21, 2022)
Case details for

Quist v. Comm'r Of Internal Revenue

Case Details

Full title:TRAVIS ALLEN QUIST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 21, 2022

Citations

No. 12573-22S (U.S.T.C. Oct. 21, 2022)