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Burgess v. Comm'r of Internal Revenue

United States Tax Court
Apr 25, 2023
No. 27443-22S (U.S.T.C. Apr. 25, 2023)

Opinion

27443-22S

04-25-2023

DUSTIN MICHEAL BURGESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On December 12, 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 January 31, 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 March 23, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on April 25, 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 March 23, 2023, is hereby vacated and set aside.


Summaries of

Burgess v. Comm'r of Internal Revenue

United States Tax Court
Apr 25, 2023
No. 27443-22S (U.S.T.C. Apr. 25, 2023)
Case details for

Burgess v. Comm'r of Internal Revenue

Case Details

Full title:DUSTIN MICHEAL BURGESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 25, 2023

Citations

No. 27443-22S (U.S.T.C. Apr. 25, 2023)