Opinion
33257-21
02-07-2023
WILLIAM KEY BARHAM & KIM PERRY BARHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 8, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On February 1, 2023, petitioner filed an Application for Waiver of Filing Fee.
Upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on December 8, 2022, is hereby vacated and set aside. It is further
ORDERED that the Court's filing fee of $60.00 is waived in this case.