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Rothenbecker v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 26200-22L (U.S.T.C. Mar. 2, 2023)

Opinion

26200-22L

03-02-2023

BETTY ROTHENBECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 28, 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 December 19, 2022, 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 February 16, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on March 2, 2023, 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 February 16, 2023, is hereby vacated and set aside.


Summaries of

Rothenbecker v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 26200-22L (U.S.T.C. Mar. 2, 2023)
Case details for

Rothenbecker v. Comm'r of Internal Revenue

Case Details

Full title:BETTY ROTHENBECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 26200-22L (U.S.T.C. Mar. 2, 2023)