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Linney v. Comm'r of Internal Revenue

United States Tax Court
Jun 23, 2022
No. 2176-22S (U.S.T.C. Jun. 23, 2022)

Opinion

2176-22S

06-23-2022

WALTER L. LINNEY & YTERIA G. LINNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On June 14, 2022, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to pay the $60.00 filing fee in this case, and this case was closed.

On June 23, 2022, petitioners submitted the filing fee in this case. On June 14, 2022, petitioners also submitted their ratification of petition ratifying and affirming the petition filed on their behalf in this case.

In view of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 14, 2022, is hereby vacated and set aside. It is further

ORDERED that the Clerk of the Court shall file as of the date of this Order the ratification of petition submitted by petitioners.


Summaries of

Linney v. Comm'r of Internal Revenue

United States Tax Court
Jun 23, 2022
No. 2176-22S (U.S.T.C. Jun. 23, 2022)
Case details for

Linney v. Comm'r of Internal Revenue

Case Details

Full title:WALTER L. LINNEY & YTERIA G. LINNEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jun 23, 2022

Citations

No. 2176-22S (U.S.T.C. Jun. 23, 2022)