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Montano v. Comm'r of Internal Revenue

United States Tax Court
Jun 2, 2022
No. 3204-22 (U.S.T.C. Jun. 2, 2022)

Opinion

3204-22

06-02-2022

CARMEN MONTANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On May 17, 2022, 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 June 2, 2022, petitioner paid the Court's filing fee.

Upon due consideration of the record in the above-docketed case, in view of the fact that petitioner has failed to file a notice of change of address as directed, and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that the designated place of trial in this case is changed from San Francisco, California, to Los Angeles, California. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at the mailing address in South El Monte, California, listed on page one of the Form 8857, Request for Innocent Spouse Relief, that she filed as part of the Petition. It is further

ORDERED that, on or before June 23, 2022, the parties shall file a joint report advising the Court of petitioner's correct current mailing address.


Summaries of

Montano v. Comm'r of Internal Revenue

United States Tax Court
Jun 2, 2022
No. 3204-22 (U.S.T.C. Jun. 2, 2022)
Case details for

Montano v. Comm'r of Internal Revenue

Case Details

Full title:CARMEN MONTANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jun 2, 2022

Citations

No. 3204-22 (U.S.T.C. Jun. 2, 2022)