Rosbough v. Comm'r of Internal Revenue

Full title: ROGER ROSBOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 3, 2023

No. 17141-22 (U.S.T.C. Jan. 3, 2023)

Opinion

17141-22

01-03-2023

ROGER ROSBOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On December 2, 2022, 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 December 28, 2022, 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