From Casetext: Smarter Legal Research

McClung v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 23010-22 (U.S.T.C. Mar. 17, 2023)

Opinion

23010-22

03-17-2023

MONICA MCCLUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 17, 2022, 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 October 28, 2022, the Court directed petitioner 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 January 5, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on March 14, 2023, the Court received from petitioner an Application for Waiver of Filing Fee, which will be granted by the Court. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 5, 2023, is hereby vacated and set aside.


Summaries of

McClung v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 23010-22 (U.S.T.C. Mar. 17, 2023)
Case details for

McClung v. Comm'r of Internal Revenue

Case Details

Full title:MONICA MCCLUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 23010-22 (U.S.T.C. Mar. 17, 2023)