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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 34088-21 (U.S.T.C. Mar. 15, 2023)

Opinion

34088-21

03-15-2023

LARRY WAYNE SMITH, II & DAPHNE M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered March 2, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside.

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Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 34088-21 (U.S.T.C. Mar. 15, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:LARRY WAYNE SMITH, II & DAPHNE M. SMITH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 34088-21 (U.S.T.C. Mar. 15, 2023)