Opinion
27126-21
08-26-2022
CHAD K. MANIVANH & SOMPHIEN U. MANIVANH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 12, 2022, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to pay the Court's $60.00 filing fee in this case, and this case was closed. On August 22, 2022, the parties filed a Proposed Stipulated Decision.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 12, 2022, is hereby vacated and set aside. It is further
ORDERED that the filing fee in this case is waived.