Opinion
1703-24
04-05-2024
AMY D. ROTHSCHILD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 29, 2024, 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 February 1, 2024, the Court directed petitioner 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. Subsequently, on March 11, 2024, petitioner filed a First Amended Petition. However, no payment of the filing fee or application for waiver thereof was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered March 25, 2024, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
On April 2, 2024, 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 March 25, 2024, is hereby vacated and set aside. It is further
ORDERED that respondent shall file an Answer To Amended Petition in this case on or before June 3, 2024.