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Renfro v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 3943-22 (U.S.T.C. Nov. 23, 2022)

Opinion

3943-22

11-23-2022

LUCINDA RENFRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 7, 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 April 1, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 15, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on September 12, 2022, the Court received on behalf of petitioner a letter, with attachments, asking that the dismissal be set aside. The letter explained that correspondence and payment of the filing fee had been sent on May 20, 2022. The attachments made clear that petitioner did endeavor to pay the fee; however, review indicated that the materials may have been sent to the Internal Revenue Service (IRS), rather than to the Tax Court, a separate entity.

At that juncture, given the ambiguity present in the history of this case, and the efforts made, the Court on September 19, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before October 17, 2022, to file an Amended Petition bearing petitioner's original signature and to pay the $60.00 filing fee (or submit an application for waiver thereof). That Order also warned petitioner that if the Amended Petition and fee were not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, nothing has been received from petitioner.

Accordingly, the premises considered, it is

ORDERED hat, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file a proper Amended Petition and pay the Court's filing fee. It is further

ORDERED that the Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted, filed March 21, 2022, by respondent is denied as moot.


Summaries of

Renfro v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 3943-22 (U.S.T.C. Nov. 23, 2022)
Case details for

Renfro v. Comm'r of Internal Revenue

Case Details

Full title:LUCINDA RENFRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 3943-22 (U.S.T.C. Nov. 23, 2022)