Opinion
26990-22
03-14-2023
IBRAHIM JALLOH & BINTA BARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge,
On December 5, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served January 9, 2023, 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 of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered March 2, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on March 13, 2022, 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 March 2, 2023, is hereby vacated and set aside. It is further
ORDERED that, upon further review of the petition herein, petitioners no longer need comply with the Court's Order served January 9, 2023, insofar as it directed the filing of an Amended Petition. It is further
ORDERED that respondent shall file an answer to the petition on or before May 11, 2023.