Opinion
6700-22
09-23-2022
BRYAN BENDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 14, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served April 1, 2022, 2021, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. By Order of Dismissal for Lack of Jurisdiction entered September 15, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
The following day, on September 16, 2022, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. Upon due consideration of the apparent crossing of the documents in processing procedures, and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 15, 2022, is hereby vacated and set aside.