Opinion
15686-23S
12-04-2023
JESSICA SMITH & JUSTIN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 27, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioners had failed to submit the filing fee. On December 1, 2023, petitioners paid the filing fee for this case.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is vacated and set aside. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner Jessica Smith at the address listed for her on page 2 of the Petition.