Opinion
355-22S
10-25-2022
REBECCA RUIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 4, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Thereafter, by Order of Dismissal for Lack of Jurisdiction, entered August 23, 2022, the Court dismissed this case on the ground that petitioner failed to pay the Court's filing fee and denied respondent's Motion to Dismiss for Lack of Jurisdiction as moot. Petitioner then paid the filing fee. By Order served August 30, 2022, the Court vacated the Order of Dismissal for Lack of Jurisdiction entered August 23, 2022, which had the effect of reviving respondent's previously filed motion to dismiss. The Court has not yet ruled on that pending motion. On October 18, 2022, respondent filed a second Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 18, 2022, is stricken from the Court's record in this case.