Opinion
7620-23
07-31-2023
DARRYL L. PEREZ & IRENE A. PEREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 1, 2023, 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 May 15, 2023, the Court directed petitioners 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 July 11, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, an apparent error in petitioners' address as entered on the Court's records came to attention. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered July 11, 2023, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to August 25, 2023. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.