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Oleary v. Comm'r of Internal Revenue

United States Tax Court
Jul 13, 2022
No. 9335-21 (U.S.T.C. Jul. 13, 2022)

Opinion

9335-21

07-13-2022

STEVEN M. OLEARY AND JOY OLEARY Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Orders issued June 3, 2021, the Court directed petitioners to file a ratification of petition and to pay the $60.00 filing fee for this case. The Court received no response from petitioners. By Order of Dismissal for Lack of Jurisdiction, entered July 5, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been paid. However, petitioners have yet to file a proper ratification of petition.

Upon due consideration of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered July 5, 2022, is vacated and set aside. It is further

ORDERED that the time within which petitioners shall file a ratification of petition (see form attached) is extended to August 4, 2022. Failure to file the ratification of petition may result in the dismissal of this case for lack of jurisdiction.

RATIFICATION OF PETITION

We have read the petition received and filed by the Court on March 15, 2021, and hereby ratify and affirm the filing of that document by signing below.


Summaries of

Oleary v. Comm'r of Internal Revenue

United States Tax Court
Jul 13, 2022
No. 9335-21 (U.S.T.C. Jul. 13, 2022)
Case details for

Oleary v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN M. OLEARY AND JOY OLEARY Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 13, 2022

Citations

No. 9335-21 (U.S.T.C. Jul. 13, 2022)