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Miller v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 25196-22L (U.S.T.C. Mar. 10, 2023)

Opinion

25196-22L

03-10-2023

BARCLAY S. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On January 20, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On January 23, 2023, petitioner paid the Court's filing fee. Also on January 23, 2023, petitioner filed a Motion for Reconsideration of Order, which is more akin to a Motion to Vacate. Therein, petitioner states the filing fee in this case was paid on January 20, 2023.

In view of the foregoing, it is

ORDERED that petitioner's Motion for Reconsideration of Order, filed January 23, 2023, is recharacterized as petitioner's Motion to Vacate. It is further

ORDERED that petitioner's Motion to Vacate is granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on January 20, 2023, is hereby vacated and set aside.


Summaries of

Miller v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 25196-22L (U.S.T.C. Mar. 10, 2023)
Case details for

Miller v. Comm'r of Internal Revenue

Case Details

Full title:BARCLAY S. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 25196-22L (U.S.T.C. Mar. 10, 2023)