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Stephens v. Comm'r of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 961-22S (U.S.T.C. Oct. 21, 2022)

Opinion

961-22S

10-21-2022

JECHIAH STEPHENS & CHARIS STEPHENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 17, 2022, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to pay the Court's $60.00 filing fee in this case, and this case was closed.

On October 21, 2022, petitioners submitted the filing fee in this case.

In view of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 17, 2022, is hereby vacated and set aside. It is further

ORDERED that the time within which petitioners shall file a ratification of petition, is extended to November 11, 2022.


Summaries of

Stephens v. Comm'r of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 961-22S (U.S.T.C. Oct. 21, 2022)
Case details for

Stephens v. Comm'r of Internal Revenue

Case Details

Full title:JECHIAH STEPHENS & CHARIS STEPHENS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 21, 2022

Citations

No. 961-22S (U.S.T.C. Oct. 21, 2022)