Opinion
22169-21
06-13-2022
JACALYN J. SEYMORE & KELVIN W. SEYMORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order issued September 22, 2021, the Court directed petitioners to pay the $60.00 filing fee for this case. By Order issued October 28, 2021, the Court directed petitioners to file a proper ratification of petition. On November 15, 2021, petitioners filed a ratification of petition, which was incomplete. The filing fee was not paid.
On May 18, 2022, petitioners filed a properly completed ratification of petition. However, by Order of Dismissal for Lack of Jurisdiction entered May 20, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee for this case. The filing fee has since been received and applied in this case.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered May 20, 2022, is vacated and set aside. It is further
ORDERED that the incomplete ratification of petition, filed November 15, 2021, is stricken from the Court's record in this case.