Opinion
10904-21
08-18-2022
ROBERT M. FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 18, 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 August 17, 2022, petitioner paid the Court's filing fee.
Upon due consideration and for cause, 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 petitioner is relieved of any obligation to file a proper amended petition in this case. It is further
ORDERED that, on or before October 17, 2022, respondent shall file an answer to the Petition filed to commence this case on March 26, 2021.