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Raimo v. Comm'r of Internal Revenue

United States Tax Court
Aug 20, 2021
No. 6277-21S (U.S.T.C. Aug. 20, 2021)

Opinion

6277-21S

08-20-2021

Joseph Raimo & Rebekah Raimo Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

By Order dated May 6, 2021, the Court directed petitioners to pay the Court's $60.00 filing fee. On June 23, 2021, petitioners paid the Court's $60.00 filing fee. However, due to inadvertent clerical error, on August 12, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners failed to pay the Court's $60.00 filing fee.

On August 12, 2021, petitioners filed a First Amendment to Order of Dismissal for Lack of Jurisdiction. However, further review indicates that petitioners' filing appears to be more akin to a Motion To Vacate.

The Court will vacate the Order of Dismissal for Lack of Jurisdiction and thereby allow this case to go forward.

For cause, it is

ORDERED that petitioners' above-mentioned filing, filed August 12, 2021, is recharacterized as petitioners' Motion To Vacate. It is further

ORDERED that petitioners' Motion To Vacate is granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on August 12, 2021, is hereby vacated and set aside.


Summaries of

Raimo v. Comm'r of Internal Revenue

United States Tax Court
Aug 20, 2021
No. 6277-21S (U.S.T.C. Aug. 20, 2021)
Case details for

Raimo v. Comm'r of Internal Revenue

Case Details

Full title:Joseph Raimo & Rebekah Raimo Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Aug 20, 2021

Citations

No. 6277-21S (U.S.T.C. Aug. 20, 2021)