Opinion
2613-22
09-13-2022
MARK JAMES JACOBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2022, correspondence from or 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 February 23, 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 August 16, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on September 12, 2022, the Court received from petitioner 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 16, 2022, is hereby vacated and set aside. It is further
ORDERED that, on or before October 12, 2022, petitioner shall file an objection, if any, to respondent's pending Motion to Dismiss for Lack of Jurisdiction and To Strike As to The Taxable Years 2017 and 2019 . Failure to comply with this Order may result in the granting of respondent's motion and partial dismissal of the instant case as to 2017 and 2019 or other appropriate action by this Court.