Opinion
20183-22
11-17-2022
COLLEEN MADISON & BRANDON MADISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
An Order of Dismissal for Lack of Jurisdiction was erroneously entered in the above-docketed matter on October 31, 2022, without taking into account a pending Application for Waiver of Filing Fee. Accordingly, the premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 31, 2022, is hereby vacated and set aside. It is further
ORDERED that petitioners' just-referenced Application for Waiver of Filing Fee is granted, and the Court's $60.00 filing fee for this case is waived. It is further
ORDERED that, on or before January 17, 2023, respondent shall file, as appropriate, either: (1) An Answer to Amended Petition; and/or (2) a jurisdictional motion.