Opinion
24482-22
05-12-2023
RONALD S. LINGERFELT & HEATHER N. LINGERFELT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 7, 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 November 22, 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 January 12, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on January 17, 2023, 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 January 12, 2023, is hereby vacated and set aside.