Opinion
6624-23
08-18-2023
HELAR CHAVEZ MERIZALDE & STEPHANIE L. MERIZALDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 22, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioners had failed to submit the filing fee. On June 28, 2023, petitioners paid the filing fee for this case. Accordingly, by Order served June 28, 2023, the Court vacated and set aside its Order of Dismissal and reinstated this case.
On August 10, 2023, the Court received and filed a letter by petitioners dated July 28, 2023. Therein, petitioners note that they promptly paid the filing fee following the dismissal of this case and request that the Court reinstate it. As noted above, the Court has already vacated and set aside its Order of Dismissal and reinstated this case. Thus, petitioners' request is moot, insofar as the relief sought has already been granted.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' above-referenced letter is recharacterized as a Motion to Vacate. It is further
ORDERED that petitioners' Motion to Vacate is denied as moot.