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Smith v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 11509-21 (U.S.T.C. Aug. 15, 2022)

Opinion

11509-21

08-15-2022

PATRICK D. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered July 13, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. The filing fee has since been received.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered July 13, 2022, is vacated and set aside.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 11509-21 (U.S.T.C. Aug. 15, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:PATRICK D. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 11509-21 (U.S.T.C. Aug. 15, 2022)