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Marquez v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2023
No. 8951-23 (U.S.T.C. Aug. 29, 2023)

Opinion

8951-23

08-29-2023

EDGAR F. MELENDREZ MARQUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 25, 2023, 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 June 6, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 28, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 25, 2023, 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 July 28, 2023, is hereby vacated and set aside. It is further

ORDERED that the time within which petitioner shall file an Amended Petition, bearing petitioner's original signature, is extended to September 25, 2023. If the Amended Petition is not received by that date, the Court may AGAIN dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov.


Summaries of

Marquez v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2023
No. 8951-23 (U.S.T.C. Aug. 29, 2023)
Case details for

Marquez v. Comm'r of Internal Revenue

Case Details

Full title:EDGAR F. MELENDREZ MARQUEZ, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 29, 2023

Citations

No. 8951-23 (U.S.T.C. Aug. 29, 2023)