Smith v. Comm'r of Internal Revenue

Full title: TAYLOR SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 15, 2023

No. 16689-23L (U.S.T.C. Dec. 15, 2023)

Opinion

16689-23L

12-15-2023

TAYLOR SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On December 13, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On December 15, 2023, the Court received payment of the filing fee.

For cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on December 15, 2023, is hereby vacated and set aside.