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Barnes v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 15355-22S (U.S.T.C. Nov. 23, 2022)

Opinion

15355-22S

11-23-2022

NICHOEL M. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order of Dismissal for Lack of Jurisdiction entered October 21, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. On November 16, 2022, petitioner lodged an Application for Waiver of Filing Fee.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further

ORDERED that petitioner's Application for Waiver of Filing Fee is granted.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you filed the petition to commence your case in paper form and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Barnes v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 15355-22S (U.S.T.C. Nov. 23, 2022)
Case details for

Barnes v. Comm'r of Internal Revenue

Case Details

Full title:NICHOEL M. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 15355-22S (U.S.T.C. Nov. 23, 2022)