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Pearson v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 33363-21 (U.S.T.C. Nov. 10, 2022)

Opinion

33363-21

11-10-2022

ANDRE PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On October 7, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served July 26, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered October 31, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on November 10, 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 October 31, 2022, is hereby vacated and set aside.


Summaries of

Pearson v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 33363-21 (U.S.T.C. Nov. 10, 2022)
Case details for

Pearson v. Comm'r of Internal Revenue

Case Details

Full title:ANDRE PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 33363-21 (U.S.T.C. Nov. 10, 2022)