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Bravo v. Comm'r of Internal Revenue

United States Tax Court
Oct 23, 2023
No. 12581-23 (U.S.T.C. Oct. 23, 2023)

Opinion

12581-23

10-23-2023

VICTORIA BRAVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER TO SHOW CAUSE

Kathleen Kerrigan Chief Judge

On October 3, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. Petitioner thereafter submitted a set of documents to the Court, which were filed on October 16, 2023, as petitioner's Application for Waiver of Filing Fee. Among the aforementioned documents is a letter by petitioner dated October 9, 2023, in which petitioner advises that she has filed a bankruptcy petition, and that the proceeding remains open. The letter includes a case number for the proceeding.

A search of the records of the United States Bankruptcy Court for the District of Maryland reveals that on May 24, 2023, petitioner filed a voluntary petition under Chapter 7. The case number included in petitioner's letter dated October 9, 2023, matches the case number listed in the records of the Bankruptcy Court. Moreover, as asserted in the letter, the bankruptcy proceeding remains open.

Because the Petition to commence this case was filed on August 7, 2023-that is, a date after the filing of the petition to commence petitioner's Chapter 7 bankruptcy proceeding-it appears that we may lack jurisdiction.

In consideration of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 3, 2023, is vacated and set aside. It is further

ORDERED that the Clerk of the Court shall waive the filing fee for this case. It is further

ORDERED that petitioner is relieved of the obligation to file a proper amended petition in this case. It is further

ORDERED that, on or before November 22, 2023, petitioner and respondent shall each show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground that the Petition was filed in violation of the automatic stay imposed by 11 U.S.C. § 362(a)(8).


Summaries of

Bravo v. Comm'r of Internal Revenue

United States Tax Court
Oct 23, 2023
No. 12581-23 (U.S.T.C. Oct. 23, 2023)
Case details for

Bravo v. Comm'r of Internal Revenue

Case Details

Full title:VICTORIA BRAVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 23, 2023

Citations

No. 12581-23 (U.S.T.C. Oct. 23, 2023)