Opinion
32433-21
07-20-2022
RICHARD S. LUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 4, 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 January 18, 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 30, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
The same date, on June 30, 2022, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. However, prior to entry of any such stipulated decision, it is advisable to ensure that the record herein is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision.
Accordingly, the premises considered, and to allow the parties a full opportunity to resolve this case, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 30, 2022, is hereby vacated and set aside. It is further
ORDERED that, on or before August 8, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2018 issued to petitioner. Appropriate action will then be taken with respect to the stipulated decision received.