Ibarra v. Comm'r of Internal Revenue

Full title: JOEL IBARRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 1, 2022

No. 15065-21 (U.S.T.C. Jul. 1, 2022)

Opinion

15065-21

07-01-2022

JOEL IBARRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

By Order of Dismissal for Lack of Jurisdiction entered June 15, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to file a ratification of petition and to pay the Court's filing fee for this case. The filing fee has since been received and applied in this case. In addition, on June 27, 2022, petitioner filed a First Amended Petition and a Ratification of Petition.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's First Amended Petition is recharacterized as a Motion to Vacate. It is further

ORDERED that petitioner's Motion to Vacate is granted and the Court's Order of Dismissal for Lack of Jurisdiction entered June 15, 2022, is vacated and set aside.