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Raymond v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 26840-21 (U.S.T.C. Aug. 31, 2022)

Opinion

26840-21

08-31-2022

ADAM C. RAYMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 30, 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 November 15, 2021, 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 August 16, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 29, 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 July 16, 2022, is hereby vacated and set aside.


Summaries of

Raymond v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 26840-21 (U.S.T.C. Aug. 31, 2022)
Case details for

Raymond v. Comm'r of Internal Revenue

Case Details

Full title:ADAM C. RAYMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 26840-21 (U.S.T.C. Aug. 31, 2022)