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Lozoya v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2023
No. 5189-23S (U.S.T.C. Jun. 8, 2023)

Opinion

5189-23S

06-08-2023

RUBEN LOZOYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered June 1, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee. The filing fee has since been received.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further

ORDERED that the due date for petitioner to file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 12, 2023, is extended to June 29, 2023.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Lozoya v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2023
No. 5189-23S (U.S.T.C. Jun. 8, 2023)
Case details for

Lozoya v. Comm'r of Internal Revenue

Case Details

Full title:RUBEN LOZOYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jun 8, 2023

Citations

No. 5189-23S (U.S.T.C. Jun. 8, 2023)