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Hepburn v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2023
No. 5095-23 (U.S.T.C. Aug. 30, 2023)

Opinion

5095-23

08-30-2023

JAMES D. HEPBURN AND BRITTANY N. HEPBURN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered July 20, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioners failed to pay the Court's filing fee. The filing fee has since been received.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside.

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Summaries of

Hepburn v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2023
No. 5095-23 (U.S.T.C. Aug. 30, 2023)
Case details for

Hepburn v. Comm'r of Internal Revenue

Case Details

Full title:JAMES D. HEPBURN AND BRITTANY N. HEPBURN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 30, 2023

Citations

No. 5095-23 (U.S.T.C. Aug. 30, 2023)