Opinion
8856-22
10-05-2022
OWEN THOMAS LAKEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 16, 2022, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioner's failure to pay the Court's $60.00 filing fee in this case, and this case was closed.
On September 30, 2022, the parties filed a Proposed Stipulated Decision.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 16, 2022, is hereby vacated and set aside. It is further
ORDERED that, on or before October 26, 2022, respondent shall file a Response to this order and attach thereto, a complete copy of the deficiency notice issued to petitioner for tax year 2020 upon which this case is based.