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Boswell v. Comm'r of Internal Revenue

United States Tax Court
Aug 21, 2023
No. 10080-23 (U.S.T.C. Aug. 21, 2023)

Opinion

10080-23

08-21-2023

COLLIN BOSWELL, DECEASED & HEATHER R. BOSWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 21, 2023, petitioners paid the Court's $60.00 filing fee. However, due to inadvertent clerical error, on August 17, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners failed to pay the Court's $60.00 filing fee. The Court will vacate the Order of Dismissal for Lack of Jurisdiction and thereby allow this case to go forward.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on August 17, 2023, is hereby vacated and set aside.


Summaries of

Boswell v. Comm'r of Internal Revenue

United States Tax Court
Aug 21, 2023
No. 10080-23 (U.S.T.C. Aug. 21, 2023)
Case details for

Boswell v. Comm'r of Internal Revenue

Case Details

Full title:COLLIN BOSWELL, DECEASED & HEATHER R. BOSWELL, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Aug 21, 2023

Citations

No. 10080-23 (U.S.T.C. Aug. 21, 2023)