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Roylance v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 19580-22S (U.S.T.C. Nov. 15, 2022)

Opinion

19580-22S

11-15-2022

MARK ROYLANCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 25, 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 September 6, 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 November 7, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on November 15, 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 November 7, 2022, is hereby vacated and set aside.


Summaries of

Roylance v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 19580-22S (U.S.T.C. Nov. 15, 2022)
Case details for

Roylance v. Comm'r of Internal Revenue

Case Details

Full title:MARK ROYLANCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 19580-22S (U.S.T.C. Nov. 15, 2022)