Opinion
4750-21
09-01-2021
Camelle Sizemore Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 27, 2021, correspondence from petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order dated April 22, 2021, the Court directed petitioner to file an Amended Petition and 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 11, 2021, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Thereafter, on August 31, 2021, the Court received from petitioner 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 August 11, 2021, is hereby vacated and set aside. It is further
ORDERED that, upon further review of record herein, petitioner no longer need comply with the Court's Order dated April 22, 2021, insofar as it directed the filing of an Amended Petition. It is further
ORDERED that respondent shall file an answer or appropriate jurisdictional motion in this case on or before October 15, 2021
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