Opinion
1910-22
07-20-2022
EDWARD NORRIS & KATHY NORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 13, 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 8, 2022, the Court directed petitioners, inter alia, 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 June 1, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on June 30, 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 June 1, 2022, is hereby vacated and set aside. Petitioners are reminded that if other jurisdictional parameters are not met, the case will once again be dismissed for lack of jurisdiction, notwithstanding payment of the fee.