Opinion
5093-21
09-13-2021
Milton E. Simmers III & Ahmed Laoualy f.k.a. Ahmed Simmers Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 1, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order dated April 26, 2021, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Subsequently, on June 1, 2021, petitioners filed an Amended Petition. Conversely, no filing fee was submitted. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 11, 2021, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Thereafter, on September 13, 2021, 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 August 11, 2021, is hereby vacated and set aside.
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