Opinion
1073-24
06-13-2024
KRYSTYNA JANOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2024, 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 January 23, 2024, 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 March 14, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on June 7, 2024, the Court received from petitioner a letter that appeared to suggest that petitioner wished to proceed with this litigation, which document was filed as a Motion To Vacate Order of Dismissal. However, such submission was not accompanied by payment of the Court's $60.00 filing fee. Thus, to allow petitioner a final opportunity to continue with this matter, the Court will reopen the case and will extend the time for payment of the filing fee.
Accordingly, upon due consideration, it is
ORDERED that petitioner's just-referenced Motion To Vacate Order of Dismissal is granted, and the Court's Order of Dismissal for Lack of Jurisdiction, entered March 14, 2024, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to July 3, 2024. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction.