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Rosales v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 344-23S (U.S.T.C. Mar. 17, 2023)

Opinion

344-23S

03-17-2023

JOSHUA MICHAEL ROSALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 8, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On March 17, 2023, petitioner paid the Court's filing fee.

Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that respondent's Motion to Remove Small Tax Case Designation, filed March 3, 2023, is granted. It is further

ORDERED that the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.


Summaries of

Rosales v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 344-23S (U.S.T.C. Mar. 17, 2023)
Case details for

Rosales v. Comm'r of Internal Revenue

Case Details

Full title:JOSHUA MICHAEL ROSALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 344-23S (U.S.T.C. Mar. 17, 2023)