Opinion
10529-21
10-13-2022
BIANKA J. MIRANDA & JOEL R. MIRANDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered September 16, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to file an amended petition, as directed by the Court. On October 11, 2022, petitioners filed a first amended petition.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction, entered September 16, 2022, is vacated and set aside. It is further
ORDERED that, on or before December 12, 2022, respondent shall file an answer to the petition.
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