Opinion
20900-21
08-29-2022
CATHERINE LAGOMARSINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 10, 2021, 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 September 7, 2021, 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 Orders was received. By Order of Dismissal for Lack of Jurisdiction entered August 5, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Thereafter, on August 22, 2022, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. Upon due consideration and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 5, 2022, is hereby vacated and set aside.