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Jacobs v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2023
No. 7870-23 (U.S.T.C. Jul. 25, 2023)

Opinion

7870-23

07-25-2023

THOMAS A. JACOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On May 5, 2023, 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 May 18, 2023, 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 July 12, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on July 25, 2023, 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 July 12, 2023, is hereby vacated and set aside.


Summaries of

Jacobs v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2023
No. 7870-23 (U.S.T.C. Jul. 25, 2023)
Case details for

Jacobs v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS A. JACOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 25, 2023

Citations

No. 7870-23 (U.S.T.C. Jul. 25, 2023)