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Ferla v. Comm'r of Internal Revenue

United States Tax Court
Oct 30, 2023
No. 13568-23L (U.S.T.C. Oct. 30, 2023)

Opinion

13568-23L

10-30-2023

JUSTIN LA FERLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On August 22, 2023, 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 August 24, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or to submit an Application for Waiver of Filing Fee for consideration.

Subsequently, on September 7, 2023, the Court received from petitioner further materials, incorporated with a Motion To Proceed Remotely, that suggested payment of the filing fee through pay.gov on August 15, 2023, prior to the receipt and filing of the petition herein. Additional investigation confirmed the payment but also revealed that the discrepancy had arisen because petitioner had entered an incorrect docket number, that of an existing and unrelated case, in the process of making the payment.

In view of the foregoing, it is

ORDERED that the clerk of the Court is directed to apply the just-referenced fling fee to this case at Docket No. 13568-23L as of August 22, 2023, the date the petition was received.


Summaries of

Ferla v. Comm'r of Internal Revenue

United States Tax Court
Oct 30, 2023
No. 13568-23L (U.S.T.C. Oct. 30, 2023)
Case details for

Ferla v. Comm'r of Internal Revenue

Case Details

Full title:JUSTIN LA FERLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 30, 2023

Citations

No. 13568-23L (U.S.T.C. Oct. 30, 2023)