From Casetext: Smarter Legal Research

Garrett v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 25540-22 (U.S.T.C. Mar. 14, 2023)

Opinion

25540-22

03-14-2023

MARVIN GARRETT & SYLVIA GARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On November 16, 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 December 8, 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 February 10, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on March 13, 2023, the Court received from petitioners 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 February 10, 2023, is hereby vacated and set aside.


Summaries of

Garrett v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 25540-22 (U.S.T.C. Mar. 14, 2023)
Case details for

Garrett v. Comm'r of Internal Revenue

Case Details

Full title:MARVIN GARRETT & SYLVIA GARRETT, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 25540-22 (U.S.T.C. Mar. 14, 2023)