Opinion
11219-22
09-27-2022
NGWEH AZAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served May19, 2022, the Court directed petitioner to file an amended petition and to pay the Court's $60.00 filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered September 8, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. On September 23, 2022, petitioner lodged an Application for Waiver of Filing Fee. Petitioner has not yet filed an amended petition, as directed by the Court. However, upon further review, it appears that an amended petition is not necessary.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction entered September 8, 2022, is vacated and set aside. It is further
ORDERED that the Application for Waiver of Filing Fee, lodged September 23, 2022, shall be filed as of the date of service of this Order. It is further
ORDERED that petitioner's Application for Waiver of Filing Fee is granted. It is further ORDERED that petitioner is no longer required to file an amended petition. It is further ORDERED that, on or before November 23, 2022, respondent shall file an answer to the petition.
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