Opinion
10760-23
08-09-2023
MY DUNG T HO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 29, 2023, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency issued to petitioner with respect to the 2019 taxable year. Insofar as intentions of the submission were unclear, the Court filed that letter, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 10760-23. On July 10, 2023, the Court issued an Order directing that payment of the filing fee for this litigation be made, or an application for waiver thereof submitted, on or before August 9, 2023. On August 4, 2023, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2019 tax matters through payment, rather than to continue with the instant Court proceeding. In particular, petitioner requested cancellation of Docket No. 10760-23.
At that juncture, insofar as it appeared that petitioner did not intend to pay the filing fee to pursue this litigation as directed by the Court, an Order of Dismissal for Lack of Jurisdiction was entered August 8, 2023, for petitioner's apparent failure to pay the filing fee as directed by the Court. However, it has now come to the Court's attention that the previous day, on August 7, 2023, a check for payment of filing fee had been received and had crossed in mail processing with the Order of Dismissal.
Accordingly, the premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 8, 2023, is hereby vacated and set aside. It is further
ORDERED that, on or before October 10, 2023, respondent shall file, as appropriate, either: (1) A jurisdictional motion; and/or (2) an answer to the petition.