Opinion
17820-21
08-29-2022
ANGELINA DJAN-SAKYI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 20, 2021, 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 August 18, 2021, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 2, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on August 24, 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 August 2, 2022, is hereby vacated and set aside. It is further
ORDERED that, upon further review of the petition herein, petitioner no longer need comply with the Court's Order served August 18, 2021, insofar as it directed the filing of an Amended Petition. 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.