Carrano v. Comm'r of Internal Revenue

Full title: ANTHONY CARRANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 7, 2023

No. 16171-23 (U.S.T.C. Dec. 7, 2023)

Opinion

16171-23

12-07-2023

ANTHONY CARRANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On October 6, 2023, 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 16, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered December 6, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Thereafter, on the same December 6, 2023, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding.

Accordingly, upon due consideration and to facilitate closure of this proceed on an agreed substantive basis through entry of the stipulated decision, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered December 6, 2023, is hereby vacated and set aside.