Opinion
7120-22
10-21-2022
JEFFREY HUGHES & TAMMY HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 18, 2022, 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 served April 13, 2022, 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, petitioners submitted an Amended Petition and paid the filing fee. However, due to inadvertent clerical error, the Amended Petition was never properly incorporated in the record of the case. Hence, the case was improperly dismissed on October 5, 2022, for the apparent failure to file an Amended Petition.
Accordingly, the premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 5, 2022, is hereby vacated and set aside. It is further
ORDERED that respondent shall file an Answer to Amended Petition in this case on or before December 20, 2022.