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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 25812-22S (U.S.T.C. Mar. 15, 2023)

Opinion

25812-22S

03-15-2023

BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 21, 2022, correspondence from or on behalf of petitioners, 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 12, 2022, the Court directed petitioners 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 petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on March 13, 2023, the Court received from petitioners 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, 20223, is hereby vacated and set aside. It is further

ORDERED that, on or before April 7, 2023, petitioners shall file an objection, if any, to the pending Motion To Dismiss for Lack of Jurisdiction filed January 27, 2023, by respondent herein. Failure to comply with this Order may result in the granting of respondent's motion and dismissal once again of the instant case or other appropriate action by this Court.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 25812-22S (U.S.T.C. Mar. 15, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 25812-22S (U.S.T.C. Mar. 15, 2023)