Opinion
17440-22
11-28-2022
ALFRED SHAHGHOLIAN & DEEBA ASEFI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 9, 2022, the Court directed petitioners 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 November 7, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on November 22, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 7, 2022, is hereby vacated and set aside.