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Nixon v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2023
No. 15981-23 (U.S.T.C. Nov. 28, 2023)

Opinion

15981-23

11-28-2023

VERONICA NIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On November 17, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to pay the Court's filing fee of $60.00. The case remains closed.

However, on November 21, 2023, the Court received and filed the following documents on petitioner's behalf: (1) an Application for Waiver of Filing Fee, (2) an accompanying letter, (3) a Motion to Change Place of Trial to Seattle, Washington, and (4) a Motion to Proceed Remotely. On the basis of the representations in petitioner's aforementioned Application, the Court will vacate its Order of Dismissal and waive the filing fee in this case. Additionally, the Court will take further related action as set forth below.

Upon due consideration and for cause, it is

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

ORDERED that petitioner's Application is granted, and the filing fee in this case is waived. It is further

ORDERED that, on or before December 20, 2023, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 14, 2023. Failure to comply with this Order may result in the granting of the Motion to Dismiss. It is further

ORDERED that action on petitioner's Motion to Change Place of Trial to Seattle, Washington, and petitioner's Motion to Proceed Remotely shall be held in abeyance pending the resolution of respondent's Motion to Dismiss for Lack of Jurisdiction.


Summaries of

Nixon v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2023
No. 15981-23 (U.S.T.C. Nov. 28, 2023)
Case details for

Nixon v. Comm'r of Internal Revenue

Case Details

Full title:VERONICA NIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 28, 2023

Citations

No. 15981-23 (U.S.T.C. Nov. 28, 2023)