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Williams v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2023
No. 5563-23 (U.S.T.C. Aug. 9, 2023)

Opinion

5563-23

08-09-2023

GARY B. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On March 23, 2023, 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 April 14, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. Petitioner on May 5, 2023, submitted an Amended Petition and also provided financial information. However, due to inadvertent clerical error, such submission was not associated with the record in this case. Hence, by Order of Dismissal for Lack of Jurisdiction entered June 8, 2023, this case was dismissed for petitioner's apparent failure to pay the filing fee as directed by the Court.

Accordingly, upon due consideration, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 8, 2023, is hereby vacated and set aside. It is further

ORDERED that the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount.

ORDERED that, on or before October 6, 2023, respondent shall file, as appropriate, either: (1) An answer to the petition; and/or (2) a jurisdictional motion.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2023
No. 5563-23 (U.S.T.C. Aug. 9, 2023)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:GARY B. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 9, 2023

Citations

No. 5563-23 (U.S.T.C. Aug. 9, 2023)