Opinion
2183-22S
08-08-2022
AMANDA PAIGE FRY & CHARLES ALBERT FRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 18, 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 February 18, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered June 13, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Thereafter, on August 5, 2022, the Court received from the parties 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 June 13, 2022, is hereby vacated and set aside.