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Friend v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 10904-21 (U.S.T.C. Aug. 18, 2022)

Opinion

10904-21

08-18-2022

ROBERT M. FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 18, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On August 17, 2022, petitioner paid the Court's filing fee.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that petitioner is relieved of any obligation to file a proper amended petition in this case. It is further

ORDERED that, on or before October 17, 2022, respondent shall file an answer to the Petition filed to commence this case on March 26, 2021.


Summaries of

Friend v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 10904-21 (U.S.T.C. Aug. 18, 2022)
Case details for

Friend v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT M. FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 18, 2022

Citations

No. 10904-21 (U.S.T.C. Aug. 18, 2022)