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Navas v. Comm'r of Internal Revenue

United States Tax Court
Mar 11, 2022
No. 27244-21 (U.S.T.C. Mar. 11, 2022)

Opinion

27244-21

03-11-2022

Marisol Navas Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On March 9, 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. However, upon further review of the record in this case, the Court notes that petitioner attached an Application for Waiver of Filing Fee to the Petition. Nevertheless, upon review of that Application, the Court notes that it is incomplete: Petitioner has not checked the boxes indicating whether or not she receives income from two of the six possible sources listed on the Application.

Accordingly, as petitioner has not established that she lacks the ability to pay the Court's $60.00 filing fee, 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 petitioner's Application for Waiver of Filing Fee is denied. It is further

ORDERED that, on or before April 25, 2022, petitioner shall pay the Court's $60.00 filing fee. Information regarding payment of the Court's filing fee is available on the Court's website at www.ustaxcourt.gov/pay_filing_fee.html.

Failure to comply with this Order may result in the dismissal of this case.


Summaries of

Navas v. Comm'r of Internal Revenue

United States Tax Court
Mar 11, 2022
No. 27244-21 (U.S.T.C. Mar. 11, 2022)
Case details for

Navas v. Comm'r of Internal Revenue

Case Details

Full title:Marisol Navas Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Mar 11, 2022

Citations

No. 27244-21 (U.S.T.C. Mar. 11, 2022)