Opinion
16523-21
08-26-2022
KENDRA SMOOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 10, 2021, 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 August 3, 2021, 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 July 25, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on August 26, 2022, 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 July 25, 2022, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioner shall file an objection, if any, to respondent's pending Motion To Dismiss for Lack of Jurisdiction filed September 23, 2022, is hereby extended to September 23, 2022. Failure to comply with this Order may result in the granting of respondent's motion and dismissal once again of the instant case or other appropriate action by this Court.