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Scharf v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 25875-22 (U.S.T.C. Mar. 7, 2023)

Opinion

25875-22

03-07-2023

EITAM SCHARF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 16, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner had failed to pay the Court's $60.00 filing fee for this case. On March 6, 2023, petitioner paid the Court's filing fee. Accordingly, we will vacate our Order of Dismissal.

Nevertheless, upon further review of the record, the Court notes that petitioner has failed to file a ratification of petition as previously directed by the Court's Order served December 21, 2022. We will therefore provide petitioner with an opportunity to do so by extending the previous deadline. Petitioner is advised, however, that failure to file such a ratification as directed may result in the dismissal of this case.

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 the time within which petitioner shall file a ratification of petition in accordance with the Court's Order served December 21, 2022, is hereby extended to March 31, 2023. Failure to file such a ratification of petition as directed may result in the dismissal of this case or other appropriate action by the Court.


Summaries of

Scharf v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 25875-22 (U.S.T.C. Mar. 7, 2023)
Case details for

Scharf v. Comm'r of Internal Revenue

Case Details

Full title:EITAM SCHARF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 25875-22 (U.S.T.C. Mar. 7, 2023)