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Pena v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2022
No. 8176-22 (U.S.T.C. Oct. 17, 2022)

Opinion

8176-22

10-17-2022

JUSTO PENA & MARIA MARTINEZ DE PENA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On September 12, 2022, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to pay the Court's $60.00 filing fee in this case, and this case was closed.

On October 14, 2022, petitioners submitted the filing fee in this case.

In view of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 12, 2022, is hereby vacated and set aside. It is further

ORDERED that the time within which petitioners shall file a proper amended petition, is extended to November 4, 2022. If, by November 4, 2022, no amended petition is received, the Court may dismiss this case for lack of jurisdiction.


Summaries of

Pena v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2022
No. 8176-22 (U.S.T.C. Oct. 17, 2022)
Case details for

Pena v. Comm'r of Internal Revenue

Case Details

Full title:JUSTO PENA & MARIA MARTINEZ DE PENA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 17, 2022

Citations

No. 8176-22 (U.S.T.C. Oct. 17, 2022)