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Simmons v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2022
No. 17344-22 (U.S.T.C. Dec. 20, 2022)

Opinion

17344-22

12-20-2022

RONNIE SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Petitioner was directed to pay the Court's filing fee on or before October 7, 2022. He did not do so, and this case was dismissed on December 6, 2022. Petitioner paid the fee on December 19, 2022, but has yet to comply with the Court's Order directing him to ratify the petition. Premises considered, it is

ORDERED that the Order of Dismissal for Lack of Jurisdiction issued December 6, 2022, is hereby vacated and set aside. It is further

ORDERED that, on or before January 4, 2023, petitioner shall file a ratification of petition. Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate.


Summaries of

Simmons v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2022
No. 17344-22 (U.S.T.C. Dec. 20, 2022)
Case details for

Simmons v. Comm'r of Internal Revenue

Case Details

Full title:RONNIE SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 20, 2022

Citations

No. 17344-22 (U.S.T.C. Dec. 20, 2022)