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Brooks v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2024
No. 12120-24 (U.S.T.C. Sep. 18, 2024)

Opinion

12120-24

09-18-2024

LATONYA R. BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 25, 2024, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served July 26, 2024, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof on or before August 26, 2024. When it appeared that nothing further had been received from petitioner, this case was dismissed for petitioner's apparent failure to pay the filing fee as directed by Order of Dismissal for Lack of Jurisdiction entered September 16, 2024, However, it has since come to the attention of the Court that an Application for Waiver of Filing Fee had been received from petitioner on the same September 16, 2024, date but had crossed in mail processing procedures with the Order of Dismissal for Lack of Jurisdiction.

Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 16, 2024, is hereby vacated and set aside. It is further

ORDERED that petitioner's Application for Waiver of Filing Fee is granted, and the Court's $60.00 filing fee for this case is waived.


Summaries of

Brooks v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2024
No. 12120-24 (U.S.T.C. Sep. 18, 2024)
Case details for

Brooks v. Comm'r of Internal Revenue

Case Details

Full title:LATONYA R. BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 18, 2024

Citations

No. 12120-24 (U.S.T.C. Sep. 18, 2024)