Beauchamp v. Comm'r of Internal Revenue

Full title: BRIAN BEAUCHAMP, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 31, 2022

No. 17324-22 (U.S.T.C. Oct. 31, 2022)

Opinion

17324-22

10-31-2022

BRIAN BEAUCHAMP, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, Respondent AND STEPHANIE TAYLOR, INTERVENOR,

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On October 28, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds (1) that the Court's $60.00 filing fee had not been paid and (2) that petitioner had not filed a ratification of petition as directed by the Court's Order served August 15, 2022. On October 31, 2022, petitioner paid the Court's filing fee. To date, no ratification of petition has been filed.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that the time within which petitioner shall file a ratification of petition in accordance with the Court's Order served August 15, 2022, is hereby extended to November 22, 2022. Failure to file such a ratification of petition as directed may result in the dismissal of this case or other appropriate action by the Court.