Opinion
18144-22
02-06-2023
RAMESH KUMAR & RUPINDER KAUR KUMAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 14, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On January 13, 2023, petitioners paid the Court's filing fee. However, review of the Court's records shows that petitioners made a payment of $500.00 rather than $60.00. Accordingly, we will direct the Clerk of the Court to process a refund as set forth below.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall issue a refund to petitioners in the amount of $440.00.