Opinion
4734-22
10-20-2022
ROBERT L. DOWNS, II & CLAUDIA DOWNS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 24, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On October 20, 2022, petitioners paid the Court's filing fee.
Upon due consideration and further review of the record in this case, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that petitioners are relieved of the obligation to file a proper amended petition in this case. It is further
ORDERED that, on or before December 20, 2022, respondent shall file an answer to the Petition filed to commence this case on February 14, 2022.