Opinion
7683-23
03-21-2024
ROBERT GALLOWAY & PATRICIA GALLOWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 3, 2023, 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 May 16, 2023, the Court directed petitioners to pay the Court's $60.00 filing fee or submit an application for waiver thereof. On May 25, 2023, the Court then received from petitioners payment of $60.00 filing fee. However, due to clerical error, that payment was not properly documented on the record of this case. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 20, 2023, this case was dismissed for petitioners' apparent failure to pay the filing fee as directed by the Court.
Subsequently, the error was brought to the Court's attention when petitioners on March 18, 2024, filed a Motion To Vacate Order of Dismissal, and the payment has been correctly recorded herein.
Insofar as the premise of the dismissal was invalid from the outset, the dismissal is void and cannot stand. Accordingly, upon due consideration, it is
ORDERED that petitioners' just-referenced Motion To Vacate Order of Dismissal is granted, and the Court's Order of Dismissal for Lack of Jurisdiction, entered July 20, 2023, is hereby vacated and set aside.