Opinion
13093-23
10-23-2023
ERIC BERNICE PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 14, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 17, 2023, the Court directed petitioner 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 October 13, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on October 23, 2023, the Court received from petitioner 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 October 13, 2023, is hereby vacated and set aside. It is further
ORDERED that the caption of this case shall be amended to read: "Erica Bernice Perez, Petitioner v. Commissioner of Internal Revenue, Respondent".