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Mitchell v. Comm'r of Internal Revenue

United States Tax Court
Oct 3, 2022
No. 37183-21 (U.S.T.C. Oct. 3, 2022)

Opinion

37183-21

10-03-2022

TIARA MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On December 16, 2021, 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 April 14, 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 August 29, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on September 29, 2022, the Court received from petitioner an Application for Waiver of Filing Fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 29, 2022, is hereby vacated and set aside. It is further

ORDERED that petitioner's Application for Waiver of Filing Fee is granted, and the Court's $60.00 filing fee for this case is waived. Petitioner is no longer required to pay such amount.


Summaries of

Mitchell v. Comm'r of Internal Revenue

United States Tax Court
Oct 3, 2022
No. 37183-21 (U.S.T.C. Oct. 3, 2022)
Case details for

Mitchell v. Comm'r of Internal Revenue

Case Details

Full title:TIARA MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 3, 2022

Citations

No. 37183-21 (U.S.T.C. Oct. 3, 2022)