Larson v. Comm'r of Internal Revenue

Full title: Stacy Larson Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 15, 2021

No. 4067-21 (U.S.T.C. Oct. 15, 2021)

Opinion

4067-21

10-15-2021

Stacy Larson Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

On February 8, 2021, petitioner filed the petition. On April 12, 2021, petitioner paid the filing fee. However, on April 27, 2021, the Court issued an order inappropriately directing petitioner to pay the filing fee. On August 11, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On September 20, 2021, petitioner filed a Motion To Vacate.

Upon due consideration, it is

ORDERED that petitioner's Motion To Vacate is granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on August 11, 2021, is hereby vacated and set aside.

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