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Torres v. Comm'r of Internal Revenue

United States Tax Court
Jul 20, 2022
No. 36383-21 (U.S.T.C. Jul. 20, 2022)

Opinion

36383-21

07-20-2022

RUBEN ANDREW TORRES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On December 6, 2021, 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. By Order served March 8, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered June 2, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on July 6, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 2, 2022, is hereby vacated and set aside. Petitioner is reminded that if other jurisdictional parameters are not met, the case will once again be dismissed for lack of jurisdiction, notwithstanding payment of the fee.


Summaries of

Torres v. Comm'r of Internal Revenue

United States Tax Court
Jul 20, 2022
No. 36383-21 (U.S.T.C. Jul. 20, 2022)
Case details for

Torres v. Comm'r of Internal Revenue

Case Details

Full title:RUBEN ANDREW TORRES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 20, 2022

Citations

No. 36383-21 (U.S.T.C. Jul. 20, 2022)