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Hariton v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 19583-22 (U.S.T.C. Nov. 10, 2022)

Opinion

19583-22

11-10-2022

JOSH LEE HARITON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 29, 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 September 6, 2022, 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 November 4, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on November 10, 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 November 4, 2022, is hereby vacated and set aside. It is further

OORDERED that, on or before December 12, 2022, petitioner shall file with the Court a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the petition filed August 29, 2022, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.


Summaries of

Hariton v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 19583-22 (U.S.T.C. Nov. 10, 2022)
Case details for

Hariton v. Comm'r of Internal Revenue

Case Details

Full title:JOSH LEE HARITON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 19583-22 (U.S.T.C. Nov. 10, 2022)