Manson v. Comm'r of Internal Revenue, 9685-21

CourtUnited States Tax Court
Writing for the CourtKathleen Kerrigan, Chief Judge.
PartiesKENNETH W. MANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Number9685-21
Decision Date01 August 2022

KENNETH W. MANSON, Petitioner
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 9685-21

United States Tax Court

August 1, 2022


ORDER

Kathleen Kerrigan, Chief Judge.

By Order issued June 8, 2021, the Court directed petitioner to file an amended petition and pay the Court's filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered July 11, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. The filing fee has since been received. In addition, upon further review, it appears that an amended petition is not necessary.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered July 11, 2022, is vacated and set aside. It is further

ORDERED that petitioner is no longer required to file an amended petition. It is further ORDERED that, on or before September 27, 2022, respondent shall file an answer to the petition.

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