Opinion
12423-21S
10-04-2021
John Willaim Guth Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 8, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order dated June 28, 2021, the Court directed petitioner 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 August 26, 2021, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Thereafter, on September 16, 2021, the Court received from petitioner 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 August 26, 2021, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court is directed to serve on petitioner at the address of record a copy of the Answer filed August 13, 2021.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
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