Opinion
7633-22
08-31-2022
LUIS PATINO & BLANCA PATINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 29, 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 April 13, 2022, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 26, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on August 31, 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 August 26, 2022, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall file an Amended Petition, bearing both petitioners' original signatures, is extended to September 30, 2022. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov. Petitioners are reminded that jurisdiction for reasons other than the filing fee has not yet been established in this proceeding, and hence future developments could show that the Court must AGAIN dismiss this case for lack of jurisdiction.