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Nealer v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 25403-21 (U.S.T.C. Aug. 22, 2022)

Opinion

25403-21

08-22-2022

MARK A. NEALER & ROBIN D. NEALER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 12, 2021, correspondence from or on behalf of petitioners, 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 13, 2022, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 11, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on August 22, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 11, 2022, is hereby vacated and set aside. It is further

ORDERED that the time within which petitioners shall file an Amended Petition, bearing both petitioners' original signature, is extended to September 22, 2022. If the Amended Petition is not received by that date, the Court may AGAIN dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov. 1


Summaries of

Nealer v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 25403-21 (U.S.T.C. Aug. 22, 2022)
Case details for

Nealer v. Comm'r of Internal Revenue

Case Details

Full title:MARK A. NEALER & ROBIN D. NEALER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 22, 2022

Citations

No. 25403-21 (U.S.T.C. Aug. 22, 2022)