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Damme v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 26630-21 (U.S.T.C. Aug. 23, 2022)

Opinion

26630-21

08-23-2022

JOHN VAN DAMME, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 26, 2021, 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 October 18, 2021, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 12, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 23, 2022, 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 August 12, 2022, is hereby vacated and set aside. It is further

ORDERED that, upon further review of the petition herein, petitioner no longer need comply with the Court's Order served October 18, 2021, insofar as it directed the filing of an Amended Petition. It si further

ORDERED that respondent shall file an answer to the petition on or before October 24, 2022.


Summaries of

Damme v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 26630-21 (U.S.T.C. Aug. 23, 2022)
Case details for

Damme v. Comm'r of Internal Revenue

Case Details

Full title:JOHN VAN DAMME, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 23, 2022

Citations

No. 26630-21 (U.S.T.C. Aug. 23, 2022)