Opinion
10995-22S
09-14-2022
JESSICA RENEE SCHADEN & TROY DOUGLAS SCHADEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered September 9, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction entered September 9, 2022, is vacated and set aside. It is further
ORDERED that petitioners' Motion to Shift the Burden of Proof is recharacterized as an Exhibit.