Kelly v. Comm'r of Internal Revenue

Full title: MICHAEL KELLY & DENISE KELLY, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jan 29, 2024

No. 7357-23 (U.S.T.C. Jan. 29, 2024)

Opinion

7357-23

01-29-2024

MICHAEL KELLY & DENISE KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of petitioners' Motion for Reconsideration of Order and to correct an inadvertent clerical error, it is

ORDERED that petitioners' Motion for Reconsideration of Order is granted in that the Clerk of the Court shall copy petitioners' Reply to Order of Dismissal for Lack of Jurisdiction, filed September 6, 2023, and file it as a Motion to Vacate as of September 6, 2023. It is further

ORDERED that petitioners' Motion to Vacate is granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on July 10, 2023, is vacated and set aside. It is further

ORDERED that the Court's filing fee of $60.00 is waived.