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Jaimes v. Comm'r of Internal Revenue

United States Tax Court
Apr 1, 2024
No. 2022-24S (U.S.T.C. Apr. 1, 2024)

Opinion

2022-24S

04-01-2024

RICARDO JAIMES & LUCIA F. JAIMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 6, 2024, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served February 7, 2024, the Court directed petitioners 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 March 29, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on April 1, 2024, the Court received from petitioners 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 March 29, 2024, is hereby vacated and set aside.


Summaries of

Jaimes v. Comm'r of Internal Revenue

United States Tax Court
Apr 1, 2024
No. 2022-24S (U.S.T.C. Apr. 1, 2024)
Case details for

Jaimes v. Comm'r of Internal Revenue

Case Details

Full title:RICARDO JAIMES & LUCIA F. JAIMES, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Apr 1, 2024

Citations

No. 2022-24S (U.S.T.C. Apr. 1, 2024)