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Abramo v. Comm'r of Internal Revenue

United States Tax Court
Oct 20, 2021
No. 2743-21S (U.S.T.C. Oct. 20, 2021)

Opinion

2743-21S

10-20-2021

Joseph R. Abramo & Gloria M. Abramo Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

MAURICE B. FOLEY CHIEF JUDGE

On January 22, 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 dated March 30, 2021, 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, 2021, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Thereafter, on October 15, 2021, the Court received from petitioner Joseph R. Abramo a document filed as a Motion To Vacate Order of Dismissal. Petitioner also submitted simultaneously with that document payment of the Court's $60.00 filing fee. Additionally, the document appeared to suggest that possibility that Gloria M. Abramo was deceased.

Accordingly, upon due consideration, it is

ORDERED that the just-referenced Motion To Vacate Order of Dismissal is granted, and the Court's Order of Dismissal for Lack of Jurisdiction, entered October 4, 2021, is hereby vacated and set aside. It is further

ORDERED that, on or before December 1, 2021, Joseph R. Abramo shall file a report clarifying the status of Gloria M. Abramo and advising whether Joseph R. Abramo or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of Gloria M. Abramo, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary, as well as a death certificate, if relevant.


Summaries of

Abramo v. Comm'r of Internal Revenue

United States Tax Court
Oct 20, 2021
No. 2743-21S (U.S.T.C. Oct. 20, 2021)
Case details for

Abramo v. Comm'r of Internal Revenue

Case Details

Full title:Joseph R. Abramo & Gloria M. Abramo Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Oct 20, 2021

Citations

No. 2743-21S (U.S.T.C. Oct. 20, 2021)