Opinion
9873-22
10-28-2022
ODORICO CHAVEZ & ROSA CHAVEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 26, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served May 3, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No fee in response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 2, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on October 21, 2022, the Court received from petitioners 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 2, 2022, is hereby vacated and set aside.