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Johnson v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 15014-22 (U.S.T.C. Nov. 16, 2022)

Opinion

15014-22

11-16-2022

ANDRE L. JOHNSON & STEPHANIE M. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On November 2, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners had failed to pay the Court's $60.00 filing fee for this case. On November 16, 2022, petitioners paid the Court's filing fee. Accordingly, we will vacate our Order of Dismissal.

Nevertheless, upon further review of the record, the Court notes that petitioners have failed to file a ratification of petition as previously directed by the Court's Order served July 19, 2022. We will therefore provide petitioners with an opportunity to do so by extending the previous deadline. Petitioners are advised that failure to file such a ratification as directed may result in the dismissal of this case.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that the time within which petitioners shall file a ratification of petition in accordance with the Court's Order served July 19, 2022, is hereby extended to December 8, 2022. Failure to file such a ratification of petition as directed may result in the dismissal of this case or other appropriate action by the Court. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a form which may be used by petitioners for purposes of ratifying the petition.

RATIFICATION OF PETITION

We, Andre L. Johnson & Stephanie M. Johnson, have read the Petition filed with the Court on June 14, 2022, and do hereby ratify and affirm the filing of said document by affixing our signatures hereto.


Summaries of

Johnson v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 15014-22 (U.S.T.C. Nov. 16, 2022)
Case details for

Johnson v. Comm'r of Internal Revenue

Case Details

Full title:ANDRE L. JOHNSON & STEPHANIE M. JOHNSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 15014-22 (U.S.T.C. Nov. 16, 2022)