Opinion
7790-22
11-14-2022
DONALD E. EAGY & SHEILA L. EAGY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 31, 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 April 22, 2022, the Court directed petitioners, inter alia, to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No payment in response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 12, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on November 8, 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 12, 2022, is hereby vacated and set aside.