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Beasley v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 19760-22 (U.S.T.C. Nov. 23, 2022)

Opinion

19760-22

11-23-2022

RONALD BEASLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 25, 2022, correspondence from or on behalf of petitioner was filed as a petition to commence the above-docketed case. Payment of the Court's $60.00 filing fee was also submitted at that time, but due to inadvertent clerical error, such payment was not properly applied to petitioner's case. Hence, by Order served September 8, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. When no response was received, the Court by Order of Dismissal for Lack of Jurisdiction entered November 7, 2022, dismissed this case for petitioner's apparent failure to pay the filing fee as directed by the Court.

Subsequently, on November 21, 2022, the Court received from petitioner a letter, with attachments, explaining and documenting that payment of the Court's $60.00 filing fee had been timely made.

Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 7, 2022, is hereby vacated and set aside.


Summaries of

Beasley v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 19760-22 (U.S.T.C. Nov. 23, 2022)
Case details for

Beasley v. Comm'r of Internal Revenue

Case Details

Full title:RONALD BEASLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 19760-22 (U.S.T.C. Nov. 23, 2022)