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Chihuahua v. Comm'r of Internal Revenue

United States Tax Court
Sep 11, 2024
No. 10764-24S (U.S.T.C. Sep. 11, 2024)

Opinion

10764-24S

09-11-2024

CLIFFORD ABBOTT CHIHUAHUA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

By Order served July 1, 2024, the Court directed petitioner to pay the Court's filing fee of $60.00. The copy of that Order served on petitioner was not returned to the Court as undeliverable. However, petitioner thereafter failed to submit the filing fee. Accordingly, on August 21, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on that ground.

On September 9, 2024, the copy of the Order of Dismissal served on petitioner was returned to the Court as undeliverable by the United States Postal Service.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal is hereby vacated and set aside. It is further

ORDERED that the Clerk of the Court shall correct petitioner's mailing address in the Court's records. It is further

ORDERED that the time within which petitioner shall pay the Court's filing fee of $60.00 is extended to October 11, 2024. Failure to pay the Court's filing fee (or submit an application for waiver of filing fee) by October 11, 2024, may result in the dismissal of this case. Information on how to pay the filing fee is available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. It is further

ORDERED that, together with this Order, the Clerk of the Court shall serve on petitioner copies of (1) the Notice of Receipt of Petition, filed July 1, 2024, (2) the Court's Order served July 1, 2024, and (3) respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 20, 2024.


Summaries of

Chihuahua v. Comm'r of Internal Revenue

United States Tax Court
Sep 11, 2024
No. 10764-24S (U.S.T.C. Sep. 11, 2024)
Case details for

Chihuahua v. Comm'r of Internal Revenue

Case Details

Full title:CLIFFORD ABBOTT CHIHUAHUA, JR., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Sep 11, 2024

Citations

No. 10764-24S (U.S.T.C. Sep. 11, 2024)