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Hall v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2022
No. 2703-22S (U.S.T.C. Sep. 28, 2022)

Opinion

2703-22S

09-28-2022

ERROL HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On January 24, 2022, 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 served March 17, 2022, the Court directed petitioner, inter alia, to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No payment or waiver application in response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 8, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on September 26, 2022, 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 September 8, 2022, is hereby vacated and set aside.


Summaries of

Hall v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2022
No. 2703-22S (U.S.T.C. Sep. 28, 2022)
Case details for

Hall v. Comm'r of Internal Revenue

Case Details

Full title:ERROL HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 28, 2022

Citations

No. 2703-22S (U.S.T.C. Sep. 28, 2022)