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Daley v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 26539-22 (U.S.T.C. Mar. 6, 2023)

Opinion

26539-22

03-06-2023

PATRICK DALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order issued December 27, 2022, the Court directed petitioner to file an amended petition and to pay the Court's filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered February 16, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. The filing fee has since been received.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further

ORDERED that petitioner is no longer required to file an amended petition. It is further

ORDERED that, on or before May 2, 2023, respondent (the Commissioner of the Internal Revenue) shall file an Answer to the petition.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Daley v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 26539-22 (U.S.T.C. Mar. 6, 2023)
Case details for

Daley v. Comm'r of Internal Revenue

Case Details

Full title:PATRICK DALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 26539-22 (U.S.T.C. Mar. 6, 2023)