Leal v. Comm'r of Internal Revenue

Full title: GILDA LEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 31, 2024

No. 18883-23 (U.S.T.C. Jan. 31, 2024)

Opinion

18883-23

01-31-2024

GILDA LEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On November 30, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served December 1, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 23, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on January 29, 2024, petitioner filed electronically an Application for Waiver of Filing Fee, albeit strangely formatted. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 23, 2024, is hereby vacated and set aside. It is further

ORDERED that the Application for Waiver of Filing Fee is granted, and the Court's $60.00 filing fee for this case is waived.