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Claudio v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 26843-22 (U.S.T.C. Mar. 31, 2023)

Opinion

26843-22

03-31-2023

HAROLD CLAUDIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On December 1, 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 January 4, 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 March 3, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on March 31, 2023, 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 March 3, 2023, is hereby vacated and set aside.


Summaries of

Claudio v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 26843-22 (U.S.T.C. Mar. 31, 2023)
Case details for

Claudio v. Comm'r of Internal Revenue

Case Details

Full title:HAROLD CLAUDIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 26843-22 (U.S.T.C. Mar. 31, 2023)