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Radecki v. Comm'r of Internal Revenue

United States Tax Court
Jun 23, 2022
No. 36323-21 (U.S.T.C. Jun. 23, 2022)

Opinion

36323-21

06-23-2022

JILLIAN RADECKI & KIRK RADECKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On December 6, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served February 1, 2022, the Court directed petitioners to file an amended petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order appeared to have been received. Hence, by Order of Dismissal for Lack of Jurisdiction entered June 21, 2022, this case was dismissed.

However, it has since come to the Court's attention that an amended petition and filing fee from petitioners had been received from petitioners on or about June 15, 2022, and had crossed in mail processing with the Court's Order.

Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 21, 2022, is hereby vacated and set aside.


Summaries of

Radecki v. Comm'r of Internal Revenue

United States Tax Court
Jun 23, 2022
No. 36323-21 (U.S.T.C. Jun. 23, 2022)
Case details for

Radecki v. Comm'r of Internal Revenue

Case Details

Full title:JILLIAN RADECKI & KIRK RADECKI, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jun 23, 2022

Citations

No. 36323-21 (U.S.T.C. Jun. 23, 2022)