Opinion
6134-21
09-01-2021
Jorge A. Colato & Jennifer M. Colato Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 3, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's $60.00 filing fee, was timely filed as an imperfect petition to commence the above-docketed case. By Order served May 7, 2021, the Court directed petitioners to file an Amended Petition and pay the Court's filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Accordingly, on August 12, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners had failed to submit the filing fee as directed.
Thereafter, on August 19, 2021, the parties submitted a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding.
Upon due consideration, and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 12, 2021, is hereby vacated and set aside. It is further
ORDERED that, when the stipulated decision is entered in due course, the petition in this case, filed February 3, 2021, shall be deemed to have been ratified and affirmed.
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