Opinion
26523-22
04-06-2023
GISSEL REYES HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 26, 2022, correspondence from counsel on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served December 28, 2022, the Court directed petitioner 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 February 28, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on April 5, 2023, the Court received from petitioner through counsel a document in the nature of a Motion To Vacate Order of Dismissal (albeit designated for electronic filing purposes as a Motion for Reconsideration of Order), explaining the confusion that had led to the non-payment of the fee. Petitioner also submitted payment of the Cour's $60.00 filing fee, which was processed and applied to this case on April 6, 2023.
Accordingly, upon due consideration, it is
ORDERED that petitioner's motion filed April 5, 2023, at Docket Entry #8, shall be recharacterized as a Motion To Vacate Order of Dismissal. It is further
ORDERED that petitioner's just-referenced Motion To Vacate Order of Dismissal is granted, and the Court's Order of Dismissal for Lack of Jurisdiction, entered February 28, 2023, is hereby vacated and set aside.