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Castillo v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 10203-21S (U.S.T.C. Aug. 11, 2022)

Opinion

10203-21S

08-11-2022

JAIRO I. CASTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 24, 2021, 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 June 14, 2021, 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 July 11, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 11, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered July 11, 2022, is hereby vacated and set aside.


Summaries of

Castillo v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 10203-21S (U.S.T.C. Aug. 11, 2022)
Case details for

Castillo v. Comm'r of Internal Revenue

Case Details

Full title:JAIRO I. CASTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 10203-21S (U.S.T.C. Aug. 11, 2022)