Opinion
4148-21S
09-22-2021
David Gore & Della Gore Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On February 5, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order dated April 16, 2021, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Subsequently, on June 7, 2021, petitioners filed an Amended Petition. Conversely, no filing fee was submitted. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 19, 2021, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Thereafter, on September 17, 2021, 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 August 19, 2021, is hereby vacated and set aside. It is further
ORDERED that, on or before November 16, 2021, either respondent shall file an answer in this case or the parties shall file corrected decision documents resolving this proceeding.
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