Opinion
21232-22
02-02-2023
CHRISTINE ROGERS & BUDDY ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 19, 2022, petitioners filed the petition. On October 3, 2022, the Court issued an order directing petitioners to pay the filing fee. On December 22, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid.
On January 30, 2023, petitioners filed a Motion to Vacate, in which they state that they paid the filing fee on October 17, 2022. Petitioners attached to their motion transaction detail from their bank account showing that they paid.
Upon due consideration, it is
ORDERED that petitioner's Motion to Vacate is granted in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on December 22, 2022, is hereby vacated and set aside.