Opinion
3943-21
08-27-2021
Quinn P. Hand & Alyssa D. King Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 28, 2021, correspondence from petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order dated April 14, 2021, 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 August 12, 2021, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Thereafter, on August 27, 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 12, 2021, is hereby vacated and set aside.
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