Opinion
5683-22
09-23-2022
LISA BROOKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 28, 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 March 25, 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 September 14, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on September 23, 2022, 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 September 14, 2022, is hereby vacated and set aside. Petitioner is 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. The Court would expect respondent to file a jurisdictional motion to the extent appropriate.