Werner v. Comm'r of Internal Revenue

Full title: JOHN WERNER IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 31, 2023

No. 28848-21 (U.S.T.C. Mar. 31, 2023)

Opinion

28848-21

03-31-2023

JOHN WERNER IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

This case was dismissed on February 14, 2023, for failure to ratify the petition and to pay the fee. On March 16, 2023, petitioner submitted a Ratification of Petition and an Application for Waiver of Filing Fee. The Application for Waiver of Filing Fee, however, was incomplete. Upon due consideration and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered February 14, 2023, is hereby vacated and set aside. It is further

ORDERED that the above-referenced waiver is denied, without prejudice. It is further

ORDERED that, on or before April 20, 2023, petitioner shall either submit a complete Application for Waiver of Filing Fee or pay the Court's $60 filing fee. Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate.