Opinion
26539-22
03-06-2023
PATRICK DALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order issued December 27, 2022, the Court directed petitioner to file an amended petition and to pay the Court's filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered February 16, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. The filing fee has since been received.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that petitioner is no longer required to file an amended petition. It is further
ORDERED that, on or before May 2, 2023, respondent (the Commissioner of the Internal Revenue) shall file an Answer to the petition.
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