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Craig v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 11767-21S (U.S.T.C. Feb. 10, 2023)

Opinion

11767-21S

02-10-2023

TRACY CRAIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On April 5, 2021, petitioner filed the petition. On July 2, 2021, the Court issued an order directing petitioner to pay the filing fee. On July 19, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid.

On January 30, 2023, petitioners filed a Motion to Vacate, in which she states that she paid the filing fee on January 20, 2022. Petitioner attached to her motion transaction detail from a bank account showing that she paid.

Upon due consideration, it is

ORDERED that petitioner's Motion to Vacate is granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on July 19, 2022, is hereby vacated and set aside.


Summaries of

Craig v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 11767-21S (U.S.T.C. Feb. 10, 2023)
Case details for

Craig v. Comm'r of Internal Revenue

Case Details

Full title:TRACY CRAIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 10, 2023

Citations

No. 11767-21S (U.S.T.C. Feb. 10, 2023)