Opinion
22770-22
02-10-2023
JAMES R. ROBERTSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 13, 2022, 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 October 26, 2022, 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 January 5, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on February 9, 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 January 5, 2023, is hereby vacated and set aside.