Opinion
16180-23
12-11-2023
DIOSCORO J. BROTAMONTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 6, 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 October 16, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Petitioner thereafter paid the filing fee on November 2, 2023. However, due to inadvertent clerical error, the payment was not recorded in association with this case. Hence, by Order of Dismissal for Lack of Jurisdiction entered December 6, 2023, this case was dismissed for petitioner's apparently failure to pay the filing fee as directed by the Court.
At that juncture, petitioner later on the same December 6, 2023, filed a reply providing documentation of the payment, and further research confirmed that the payment had indeed been made. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered December 6, 2023, is hereby vacated and set aside. Petitioner is reminded, however that the Court's jurisdiction over this proceeding for reasons other than the filing fee has not yet been established, such that future developments may require the case to be dismissed again for lack of jurisdiction. The Court would expect respondent to file a jurisdictional motion to the extent appropriate.