Opinion
14899-22
11-14-2022
LAUNEIL SANDERS, DECEASED & JANNETH E. SANDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. By Order of Dismissal for Lack of Jurisdiction, entered September 27, 2022, the Court dismissed this case on the grounds that the Court's filing fee had not been paid and denied all pending motions as moot. After the filing fee was paid, by Order served October 28, 2022, the Court vacated the Order of Dismissal for Lack of Jurisdiction, entered September 27, 2022, which had the effect of restoring respondent's previously filed Motion to Dismiss for Lack of Jurisdiction to a pending status. On November 2, 2022, respondent filed another Motion to Dismiss for Lack of Jurisdiction, which appears duplicative of the motion to dismiss filed on August 11, 2022.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 2, 2022, is stricken from the Court's record in this case. The parties are advised that respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 11, 2022, remains pending before the Court.