Opinion
9940-23S
08-28-2023
DEREK Q. JOHNSON & SUSAN JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 14, 2023, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served June 22, 2023, the Court directed petitioners 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 August 15, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on August 28, 2023, the Court received from petitioner payments 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 15, 2023, is hereby vacated and set aside.