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Littlelands, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 16880-22 (U.S.T.C. Nov. 9, 2022)

Opinion

16880-22

11-09-2022

LITTLELANDS, LLC, IMELDA KOGSTROM A.K.A. IMELDA SMYTH, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 13, 2022, 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 August 2, 2022, 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 November 2, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on November 9, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 2, 2022, is hereby vacated and set aside.


Summaries of

Littlelands, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 16880-22 (U.S.T.C. Nov. 9, 2022)
Case details for

Littlelands, LLC v. Comm'r of Internal Revenue

Case Details

Full title:LITTLELANDS, LLC, IMELDA KOGSTROM A.K.A. IMELDA SMYTH, PARTNERSHIP…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 16880-22 (U.S.T.C. Nov. 9, 2022)