Opinion
12686-23
12-20-2023
VICTOR I. JIMENEZ & ANGEL MCWITHEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 15, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On December 18, 2023, the Court received payment of the filing fee.
Upon due consideration of the record in this case, and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on December 15, 2023, is hereby vacated and set aside. It is further
ORDERED that the document filed at Docket No. 6 is recharacterized as petitioners' First Amended Petition.