Mackert v. Comm'r of Internal Revenue, 6070-22

CourtUnited States Tax Court
Writing for the CourtKathleen Kerrigan Chief Judge
PartiesJUDY M. MACKERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Number6070-22
Decision Date16 September 2022

JUDY M. MACKERT, Petitioner
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 6070-22

United States Tax Court

September 16, 2022


ORDER

Kathleen Kerrigan Chief Judge

On March 7, 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 March 29, 2022, 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 September 14, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on September 16, 2022, 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 September 14, 2022, is hereby vacated and set aside. It is further

ORDERED that, on or before October 14, 2022, petitioner shall file with the Court a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the petition filed March 7, 2022, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.

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