Opinion
20240-22
01-27-2023
JUAN ACOSTA & DELANIE M. ACOSTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 6, 2022, 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 September 15, 2022, 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 November 28, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on January 26, 2023, 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 November 28, 2022, is hereby vacated and set aside. Petitioners are reminded, however that the Court's jurisdiction over this proceeding for reasons other than the filing fee has not yet been established, such that future developments may require the case to be dismissed again for lack of jurisdiction. It is further
ORDERED that, on or before February 23, 2023, respondent shall file either: (1) An appropriate jurisdictional motion; and/or (2) a report establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.