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Figueroa v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2022
No. 8383-22 (U.S.T.C. Sep. 28, 2022)

Opinion

8383-22

09-28-2022

MARY KATE FIGUEROA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On April 5, 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 April 22, 2022, 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 September 14, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on September 26, 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 September 14, 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 April 22, 2022, insofar as it directed the filing of an Amended Petition.


Summaries of

Figueroa v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2022
No. 8383-22 (U.S.T.C. Sep. 28, 2022)
Case details for

Figueroa v. Comm'r of Internal Revenue

Case Details

Full title:MARY KATE FIGUEROA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 28, 2022

Citations

No. 8383-22 (U.S.T.C. Sep. 28, 2022)