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Cardin v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2023
No. 22826-22 (U.S.T.C. May. 16, 2023)

Opinion

22826-22

05-16-2023

EMPRESS CARDIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On October 26, 2022, 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 October 27, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No payment or application for waiver in response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 6, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on January 12, 2023, the Court received from petitioner an Application for Waiver of Filing Fee, which waiver was granted by the Court. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 6, 2023, is hereby vacated and set aside. An intended Amended Petition mistakenly submitted as a new petition at Docket No. 26513-22 will also be uploaded to this case at Docket No. 22826-22.


Summaries of

Cardin v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2023
No. 22826-22 (U.S.T.C. May. 16, 2023)
Case details for

Cardin v. Comm'r of Internal Revenue

Case Details

Full title:EMPRESS CARDIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 16, 2023

Citations

No. 22826-22 (U.S.T.C. May. 16, 2023)