Johnson v. Comm'r of Internal Revenue

Full title: WALTER W. JOHNSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 11, 2022

No. 7359-21 (U.S.T.C. Jul. 11, 2022)

Opinion

7359-21

07-11-2022

WALTER W. JOHNSON, JR., 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 30, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. The filing fee has since been received and applied in this case.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered June 30, 2022, is vacated and set aside. It is further

ORDERED that petitioner is no longer required to file an amended petition. It is further

ORDERED that, on or before September 8, 2022, respondent shall file an answer to the petition. 1