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Patino v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 7633-22 (U.S.T.C. Aug. 31, 2022)

Opinion

7633-22

08-31-2022

LUIS PATINO & BLANCA PATINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 29, 2022, 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 April 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 26, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on August 31, 2022, the Court received from petitioners 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 26, 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 signatures, is extended to September 30, 2022. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov. Petitioners are reminded that jurisdiction for reasons other than the filing fee has not yet been established in this proceeding, and hence future developments could show that the Court must AGAIN dismiss this case for lack of jurisdiction.


Summaries of

Patino v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 7633-22 (U.S.T.C. Aug. 31, 2022)
Case details for

Patino v. Comm'r of Internal Revenue

Case Details

Full title:LUIS PATINO & BLANCA PATINO, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 7633-22 (U.S.T.C. Aug. 31, 2022)