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Arvizu-Flores v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 26270-21 (U.S.T.C. Aug. 25, 2022)

Opinion

26270-21

08-25-2022

MARCO ANTONIO ARVIZU-FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 20, 2021, 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 November 1, 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 August 16, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 24, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 16, 2022, is hereby vacated and set aside. It is further

ORDERED that, on or before September 26, 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 July 20, 2021, 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 that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.


Summaries of

Arvizu-Flores v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 26270-21 (U.S.T.C. Aug. 25, 2022)
Case details for

Arvizu-Flores v. Comm'r of Internal Revenue

Case Details

Full title:MARCO ANTONIO ARVIZU-FLORES, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 25, 2022

Citations

No. 26270-21 (U.S.T.C. Aug. 25, 2022)