From Casetext: Smarter Legal Research

Lollman v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 15513-22 (U.S.T.C. Nov. 4, 2022)

Opinion

15513-22

11-04-2022

ELIZABETH LOLLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

The petition commencing the above-docketed matter was filed on July 12, 2022. The Court's $60.00 filing fee for the case was then paid on July 14, 2022, via Pay.gov. However, due to inadvertent clerical error, the payment was never properly associated with the docket of this proceeding. As a result, the case was dismissed by Order of Dismissal for Lack of Jurisdiction entered October 31, 2022, for petitioner's apparent failure to file pay the filing fee.

Subsequently, on November 2, 2022, petitioner filed a Motion To Vacate, attaching thereto documentation establishing the payment of the filing fee on July 14, 2022.

Thus, upon due consideration, it is

ORDERED that petitioner's just-referenced Motion To Vacate is granted, and the Court's Order of Dismissal for Lack of Jurisdiction entered October 31, 2022, is hereby vacated and set aside.


Summaries of

Lollman v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 15513-22 (U.S.T.C. Nov. 4, 2022)
Case details for

Lollman v. Comm'r of Internal Revenue

Case Details

Full title:ELIZABETH LOLLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 15513-22 (U.S.T.C. Nov. 4, 2022)