Opinion
3933-22
07-20-2022
EVERLYN LESURE-WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 3, 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 March 8, 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 June 1, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on July 11, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Then, on July 15, 2022, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding.
Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 1, 2022, is hereby vacated and set aside.