Opinion
2210-23
05-01-2023
NICHOLAS SEMKEW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On February 27, 2023, 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 28, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered April 26, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
That same date, petitioner contacted the Court to advise that a check for the filing fee was mailed to the Court shortly after the petition was filed, raising questions regarding the whereabouts of petitioner's payment that research of Court records has been unable to resolve. Given these questions, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered April 26, 2023, is hereby vacated and set aside. It is further
ORDERED that the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount.