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Kiefer v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 15189-22 (U.S.T.C. Nov. 16, 2022)

Opinion

15189-22

11-16-2022

MARK ANDREW KIEFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

This Court is separate and independent from the IRS. On October 20, 2022, by Order of Dismissal for Lack of Jurisdiction, this case was dismissed for lack of jurisdiction on the grounds that petitioners failed to pay the Court's $60.00 filing fee for this case. On October 31, 2022, the Court received from petitioners a letter, which was filed as a Motion for Reconsideration of Order. In that motion, petitioners assert that they paid the Court's filing fee and attached thereto a copy of a canceled check in the amount of $60.00. However, it appears that the check for $60.00 was made payable to and was cashed by the United States Treasury, not the United States Tax Court.

Upon due consideration of the foregoing, it is

ORDERED that petitioners' Motion for Reconsideration of Order is denied.

Petitioners are advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.


Summaries of

Kiefer v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 15189-22 (U.S.T.C. Nov. 16, 2022)
Case details for

Kiefer v. Comm'r of Internal Revenue

Case Details

Full title:MARK ANDREW KIEFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 15189-22 (U.S.T.C. Nov. 16, 2022)