Opinion
14677-21S
05-16-2023
JESSE JAMES BRAKE & HELENA CHUNG BRAKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 20, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds that the petition was not properly executed. On March 17, 2023, petitioners filed a Motion to Vacate or Revise Pursuant to Rule 162. Also on March 17, 2023, petitioners filed a Ratification of Petition.
For cause, it is
ORDERED that petitioners' Motion to Vacate or Revise Pursuant to Rule 162 granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on January 20, 2023, is hereby vacated and set aside.