Opinion
22666-22
04-07-2023
ANA LAURA OCHOA & ROBERTO OCHOA, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
For cause, the filing fee having been paid on February 7, 2023, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered January 5, 2023, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners are directed to file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction filed December 15, 2022, is extended to April 27, 2023. Failure to comply with this Order may result in the granting of the motion or other action as the Court deems appropriate.