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Fritts v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2023
No. 10234-23 (U.S.T.C. Oct. 17, 2023)

Opinion

10234-23

10-17-2023

CANDICE K. FRITTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On August 17, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the Court's filing fee of $60.00. This case currently remains closed.

On October 10, 2023, the Court received and filed correspondence from petitioner, designating it as a Letter by Petitioner. That Letter consists of a copy of the Court's Order of Dismissal and a Pay.gov receipt indicating that petitioner made a $50.00 payment on July 27, 2023.

A review of the Court's records confirms that petitioner made the aforementioned $50.00 payment on July 27, 2023. However, as noted above, the fee for filing a petition with this Court is $60.00. It appears that, within Pay.gov, petitioner mistakenly selected the option for paying the $50.00 registration fee that must accompany the submission of an attorney's Form 30, Application for Admission to Practice. In view of the foregoing, we will vacate our Order of Dismissal and waive the remaining $10.00 of the 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 the Clerk of the Court shall add a docket entry to the record in this case indicating that the filing fee has been paid.


Summaries of

Fritts v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2023
No. 10234-23 (U.S.T.C. Oct. 17, 2023)
Case details for

Fritts v. Comm'r of Internal Revenue

Case Details

Full title:CANDICE K. FRITTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 17, 2023

Citations

No. 10234-23 (U.S.T.C. Oct. 17, 2023)