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Tennyson v. Comm'r of Internal Revenue

United States Tax Court
Sep 4, 2024
No. 11073-24 (U.S.T.C. Sep. 4, 2024)

Opinion

11073-24

09-04-2024

PATRICK L. TENNYSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On July 8, 2024, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. On July 9, 2024, the Court then received from petitioner payment of $60.00 filing fee. However, due to clerical error, that payment was not properly documented on the record of this case. Hence, by Order served July 9, 2024, the Court directed petitioner to pay the Court's $60.00 filing fee or to submit an application for waiver thereof. When it appeared that no response was received, by Order of Dismissal for Lack of Jurisdiction entered August 29, 2024, this case was dismissed for petitioner's apparent failure to pay the filing fee as directed by the Court.

Subsequently, the error was brought to the Court's attention, and research has located the payment. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 29, 2024, is hereby vacated and set aside.


Summaries of

Tennyson v. Comm'r of Internal Revenue

United States Tax Court
Sep 4, 2024
No. 11073-24 (U.S.T.C. Sep. 4, 2024)
Case details for

Tennyson v. Comm'r of Internal Revenue

Case Details

Full title:PATRICK L. TENNYSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 4, 2024

Citations

No. 11073-24 (U.S.T.C. Sep. 4, 2024)