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Arciniega v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2023
No. 10663-23S (U.S.T.C. Aug. 30, 2023)

Opinion

10663-23S

08-30-2023

LUIS ARCINIEGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On June 29, 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 July 5, 2023, the Court directed petitioner 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 August 24, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 30, 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 August 24, 2023, is hereby vacated and set aside.


Summaries of

Arciniega v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2023
No. 10663-23S (U.S.T.C. Aug. 30, 2023)
Case details for

Arciniega v. Comm'r of Internal Revenue

Case Details

Full title:LUIS ARCINIEGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 30, 2023

Citations

No. 10663-23S (U.S.T.C. Aug. 30, 2023)