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Saya v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2024
No. 4900-24 (U.S.T.C. Aug. 30, 2024)

Opinion

4900-24

08-30-2024

LIBERA C. SAYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On March 29, 2024, 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, 2024, 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 May 22, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on June 7, 2024, 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 May 22, 2024, is hereby vacated and set aside.


Summaries of

Saya v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2024
No. 4900-24 (U.S.T.C. Aug. 30, 2024)
Case details for

Saya v. Comm'r of Internal Revenue

Case Details

Full title:LIBERA C. SAYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 30, 2024

Citations

No. 4900-24 (U.S.T.C. Aug. 30, 2024)