Opinion
28034-22
05-03-2023
MARCO ANTONIO GARCIA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 29, 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 February 9, 2023, 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 April 13, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Thereafter, on May 2, 2023, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding.
Accordingly, upon due consideration and to facilitate closure of this proceed on an agreed substantive basis through entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered April 13, 2023, is hereby vacated and set aside.