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Madison v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 20183-22 (U.S.T.C. Nov. 17, 2022)

Opinion

20183-22

11-17-2022

COLLEEN MADISON & BRANDON MADISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

An Order of Dismissal for Lack of Jurisdiction was erroneously entered in the above-docketed matter on October 31, 2022, without taking into account a pending Application for Waiver of Filing Fee. Accordingly, the premises considered, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 31, 2022, is hereby vacated and set aside. It is further

ORDERED that petitioners' just-referenced Application for Waiver of Filing Fee is granted, and the Court's $60.00 filing fee for this case is waived. It is further

ORDERED that, on or before January 17, 2023, respondent shall file, as appropriate, either: (1) An Answer to Amended Petition; and/or (2) a jurisdictional motion.


Summaries of

Madison v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 20183-22 (U.S.T.C. Nov. 17, 2022)
Case details for

Madison v. Comm'r of Internal Revenue

Case Details

Full title:COLLEEN MADISON & BRANDON MADISON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 20183-22 (U.S.T.C. Nov. 17, 2022)