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Correa v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2024
No. 7483-24S (U.S.T.C. Jul. 25, 2024)

Opinion

7483-24S

07-25-2024

FELIPE CORREA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On May 12, 2024, 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 May 13, 2024, 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 3, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on July 25, 2024, 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 3, 2024, is hereby vacated and set aside.


Summaries of

Correa v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2024
No. 7483-24S (U.S.T.C. Jul. 25, 2024)
Case details for

Correa v. Comm'r of Internal Revenue

Case Details

Full title:FELIPE CORREA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 25, 2024

Citations

No. 7483-24S (U.S.T.C. Jul. 25, 2024)