Opinion
21780-22
02-08-2023
MARQUITA LASHELLE BERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 3, 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 October 12, 2022, 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 Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered December 28, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on January 4, 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 December 28, 2022, is hereby vacated and set aside. It is further
ORDERED that, on or before March 8, 2023, petitioner shall file an objection, if any, to the pending Motion To Dismiss for Lack of Jurisdiction filed November 15, 2022, by respondent herein. 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.