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Jalloh v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 26990-22 (U.S.T.C. Mar. 14, 2023)

Opinion

26990-22

03-14-2023

IBRAHIM JALLOH & BINTA BARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge,

On December 5, 2022, 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 January 9, 2023, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered March 2, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on March 13, 2022, 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 2, 2023, is hereby vacated and set aside. It is further

ORDERED that, upon further review of the petition herein, petitioners no longer need comply with the Court's Order served January 9, 2023, insofar as it directed the filing of an Amended Petition. It is further

ORDERED that respondent shall file an answer to the petition on or before May 11, 2023.


Summaries of

Jalloh v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 26990-22 (U.S.T.C. Mar. 14, 2023)
Case details for

Jalloh v. Comm'r of Internal Revenue

Case Details

Full title:IBRAHIM JALLOH & BINTA BARI, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 26990-22 (U.S.T.C. Mar. 14, 2023)