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Raines v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 5625-22 (U.S.T.C. Mar. 29, 2023)

Opinion

5625-22

03-29-2023

BERNICE RAINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Orders served January 9, 2023, the Court directed petitioner to file a ratification of petition and to pay the Court's $60.00 filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered March 2, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. The filing fee has since been received. However, petitioner has not yet filed a ratification of petition, as previously directed by the Court.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further

ORDERED that the due date by which petitioner shall file a ratification of petition is extended to April 21, 2023. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. Petitioner is reminded to place the docket number above on any papers filed with the Court regarding this case.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Raines v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 5625-22 (U.S.T.C. Mar. 29, 2023)
Case details for

Raines v. Comm'r of Internal Revenue

Case Details

Full title:BERNICE RAINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 29, 2023

Citations

No. 5625-22 (U.S.T.C. Mar. 29, 2023)