Opinion
6350-22
09-23-2022
CHRISTINE MAISANO & ANTHONY MAISANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 15, 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 March 30, 2022, the Court directed petitioners 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 September 14, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on September 21, 2022, 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 September 14, 2022, is hereby vacated and set aside.