Shumann v. Comm'r of Internal Revenue

Full title: MICHAEL W. SHUMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Mar 9, 2023

No. 26940-22S (U.S.T.C. Mar. 9, 2023)

Opinion

26940-22S

03-09-2023

MICHAEL W. SHUMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On December 5, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders dated January 10 and 19, 2023, therefore directed petitioner to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. Due to complications in conflicting due dates, coupled with lack of timely receipt of the filing fee, the case was dismissed for by Order of Dismissal for Lack of Jurisdiction entered March 2, 2023, for petitioner's failure to pay the fee as directed by the Court.

Subsequently, on March 3, 2023, the Court received from petitioner a properly signed ratification of petition. Hence, although there is no indication at this juncture of payment of the filing fee, the Court will reopen the case and afford petitioner a final opportunity to pay the filing fee or submit an application for waiver thereof. Accordingly, upon due consideration of the record herein, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered March 2, 2023, is hereby vacated and set aside. It is further

ORDERED that the Clerk of the Court is directed to file petitioner's Ratification of Petition as of the date of this Order.

ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to April 6, 2023. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction.