From Casetext: Smarter Legal Research

W. Bottom Flats v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2023
No. 11641-23 (U.S.T.C. Sep. 22, 2023)

Opinion

11641-23

09-22-2023

WEST BOTTOM FLATS, LLC, MELISSA FERCHILL, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 24, 2023, petitioner paid the Court's $60.00 filing fee. However, due to inadvertent clerical error, on September 20, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner failed to pay the Court's $60.00 filing fee. The Court will vacate the Order of Dismissal for Lack of Jurisdiction and thereby allow this case to go forward.

For cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on September 20, 2023, is hereby vacated and set aside.


Summaries of

W. Bottom Flats v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2023
No. 11641-23 (U.S.T.C. Sep. 22, 2023)
Case details for

W. Bottom Flats v. Comm'r of Internal Revenue

Case Details

Full title:WEST BOTTOM FLATS, LLC, MELISSA FERCHILL, PARTNERSHIP REPRESENTATIVE…

Court:United States Tax Court

Date published: Sep 22, 2023

Citations

No. 11641-23 (U.S.T.C. Sep. 22, 2023)