Doran v. Comm'r of Internal Revenue

Full title: ANTHONY DORAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 2, 2023

No. 26453-22S (U.S.T.C. Jun. 2, 2023)

Opinion

26453-22S

06-02-2023

ANTHONY DORAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On December 22, 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 3, 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 May 31, 2023, the petitioner filed a Motion To Vacate Order of Dismissal for Lack of Jurisdiction. Petitioner also submitted simultaneously with that document payment of the Court's $60.00 filing fee.

Accordingly, upon due consideration, it is

ORDERED that petitioner's just-referenced Motion To Vacate Order of Dismissal for Lack of Jurisdiction is granted, and the Court's Order of Dismissal for Lack of Jurisdiction entered March 3, 2023, is hereby vacated and set aside.