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Kriepke v. Comm'r of Internal Revenue

United States Tax Court
Sep 2, 2021
No. 2844-21S (U.S.T.C. Sep. 2, 2021)

Opinion

2844-21S

09-02-2021

David Kriepke & Kathryn Kriepke Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On August 9, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On August 31, 2021, petitioners electronically filed a document that they designated as an Answer.

Upon review of the aforementioned document, the Court notes that it is a Pay.gov receipt indicating that petitioners paid the Court's $60.00 filing fee on April 2, 2021. However, the receipt indicates that, due to an inadvertent clerical error, the payment was directed to the case at Docket No. 2488-21S rather than the instant case. A review of the Court's records confirms that the $60.00 filing fee was applied to the case Docket No. 2488-21S on April 5, 2021.

Accordingly, 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 Clerk of the Court shall apply to this case the $60.00 filing fee that was applied to the case at Docket No. 2488-21S on April 5, 2021. It is further

ORDERED that petitioners' Answer, filed August 31, 2021, is hereby deemed stricken from the record in this case.

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Summaries of

Kriepke v. Comm'r of Internal Revenue

United States Tax Court
Sep 2, 2021
No. 2844-21S (U.S.T.C. Sep. 2, 2021)
Case details for

Kriepke v. Comm'r of Internal Revenue

Case Details

Full title:David Kriepke & Kathryn Kriepke Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Sep 2, 2021

Citations

No. 2844-21S (U.S.T.C. Sep. 2, 2021)