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Quinones v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 23026-22 (U.S.T.C. Mar. 16, 2023)

Opinion

23026-22

03-16-2023

SANDRA MIRANDA- QUINONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 17, 2022, 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 November 1, 2022, the Court directed petitioner, inter alia, to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No payment or application for waiver in response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 6, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on January 10, 2023, 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 January 6, 2023, is hereby vacated and set aside.


Summaries of

Quinones v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 23026-22 (U.S.T.C. Mar. 16, 2023)
Case details for

Quinones v. Comm'r of Internal Revenue

Case Details

Full title:SANDRA MIRANDA- QUINONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 23026-22 (U.S.T.C. Mar. 16, 2023)