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Verma v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 23650-22S (U.S.T.C. Mar. 17, 2023)

Opinion

23650-22S

03-17-2023

ASHOK KUMAR VERMA & RASHMI MALIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On November 7, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served November 8, 2022, the Court directed petitioners 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 January 12, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on March 16, 2023, petitioners filed herein documents in the nature of a Motion To Vacate Order of Dismissal and a first supplement thereto (albeit incorrectly titled). They explained their confusion with the sequence of procedures and requested that the case be reopened. They also submitted documentation reflecting payment of the fee through pay.gov. The Court then received payment of the $60.00 filing fee on March 17, 2023. Accordingly, upon due consideration, it is

ORDERED that petitioners' documents filed March 16, 2023, at docket entries #8 and 9, shall be recharacterized as a Motion To Vacate Order of Dismissal and a First Supplement to Motion To Vacate Order of Dismissal, respectively. It is further

ORDERED that petitioners' just-referenced Motion To Vacate Order of Dismissal, as supplemented is granted, and the Court's Order of Dismissal for Lack of Jurisdiction, entered January 12, 2023, is hereby vacated and set aside.


Summaries of

Verma v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 23650-22S (U.S.T.C. Mar. 17, 2023)
Case details for

Verma v. Comm'r of Internal Revenue

Case Details

Full title:ASHOK KUMAR VERMA & RASHMI MALIK, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 23650-22S (U.S.T.C. Mar. 17, 2023)