Opinion
11883-22
10-14-2022
SHANNON M. KEENEY & SAMANTHA KEENEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 26, 2022, 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 May 27, 2022, 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 September 13, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on October 13, 2022, the Court received from petitioners 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 September 13, 2022, is hereby vacated and set aside.