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Washington v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2023
No. 22780-22S (U.S.T.C. Jan. 9, 2023)

Opinion

22780-22S

01-09-2023

CORTEZ WASHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 17, 2022, 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 October 26, 2022, the Court directed petitioner, inter alia, to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No payment or waiver application was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 6, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on January 9, 2023, 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 January 6, 2023, is hereby vacated and set aside.


Summaries of

Washington v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2023
No. 22780-22S (U.S.T.C. Jan. 9, 2023)
Case details for

Washington v. Comm'r of Internal Revenue

Case Details

Full title:CORTEZ WASHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 9, 2023

Citations

No. 22780-22S (U.S.T.C. Jan. 9, 2023)