Brandt v. Comm'r of Internal Revenue

Full title: Tim Brandt Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Feb 4, 2022

No. 20805-21 (U.S.T.C. Feb. 4, 2022)

Opinion

20805-21

02-04-2022

Tim Brandt Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

On January 5, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. On January 28, 2022, petitioner lodged an application for waiver of filing fee and an amended petition.

Upon due consideration, it is

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

ORDERED that the application for waiver of filing fee and the amended petition, lodged January 28, 2022, shall be filed as of the date this Order is issued. It is further

ORDERED that petitioner's application for waiver of filing fee is granted.