Barber v. Comm'r of Internal Revenue

Full title: BRENDA BARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 20, 2023

No. 10618-23 (U.S.T.C. Oct. 20, 2023)

Opinion

10618-23

10-20-2023

BRENDA BARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

By Order issued July 5, 2023, the Court directed petitioner to pay the Court's filing fee in this case. By Order issued July 10, 2023, the Court directed petitioner to ratify the Petition. Petitioner neither paid the filing fee nor ratified the Petition. On August 24, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction.

On August 25, 2023, petitioner submitted a document that was filed as a Motion to Vacate Order of Dismissal for Lack of Jurisdiction. On September 12, 2023, the Court issued an Order holding petitioner's motion in abeyance and providing an extension of time for petitioner's payment of the filing fee and filing of a Ratification of Petition. Petitioner has neither paid the filing fee nor ratified the Petition.

Upon due consideration, and for cause, it is

ORDERED that petitioner's Motion to Vacate Order of Dismissal for Lack of Jurisdiction is denied. It is further

ORDERED that petitioner's Motion to Proceed Remotely, filed August 25, 2023, is denied as moot.