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Gonzales v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 17094-21 (U.S.T.C. Aug. 17, 2022)

Opinion

17094-21

08-17-2022

CHRISTOPHER GONZALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 9, 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.

Additionally, and upon further review of the record in this case, the Court notes that the Ratification of Petition, filed September 29, 2021, contains an inadvertent clerical error.

In view of the foregoing, and to cure any defect in the Ratification of Petition caused by the inadvertent clerical error contained therein, 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 Petition, filed May 13, 2021, is hereby deemed to have been ratified and affirmed by petitioner.


Summaries of

Gonzales v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 17094-21 (U.S.T.C. Aug. 17, 2022)
Case details for

Gonzales v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTOPHER GONZALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 17, 2022

Citations

No. 17094-21 (U.S.T.C. Aug. 17, 2022)