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Lonappan v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 18310-21 (U.S.T.C. Aug. 16, 2022)

Opinion

18310-21

08-16-2022

JOSE V. LONAPPAN & CLARA KOLENCHERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On May 19, 2021, correspondence from or on behalf of petitioners, 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 17, 2021, the Court directed petitioners 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 August 4, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on August 15, 2022, the Court received from petitioners 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 August 4, 2022, is hereby vacated and set aside.


Summaries of

Lonappan v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 18310-21 (U.S.T.C. Aug. 16, 2022)
Case details for

Lonappan v. Comm'r of Internal Revenue

Case Details

Full title:JOSE V. LONAPPAN & CLARA KOLENCHERRY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 18310-21 (U.S.T.C. Aug. 16, 2022)