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Fry v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 2183-22S (U.S.T.C. Aug. 8, 2022)

Opinion

2183-22S

08-08-2022

AMANDA PAIGE FRY & CHARLES ALBERT FRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On January 18, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served February 18, 2022, the Court directed petitioners 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 June 13, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Thereafter, on August 5, 2022, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. Upon due consideration and to permit entry of the stipulated decision, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 13, 2022, is hereby vacated and set aside.


Summaries of

Fry v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 2183-22S (U.S.T.C. Aug. 8, 2022)
Case details for

Fry v. Comm'r of Internal Revenue

Case Details

Full title:AMANDA PAIGE FRY & CHARLES ALBERT FRY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 8, 2022

Citations

No. 2183-22S (U.S.T.C. Aug. 8, 2022)