Opinion
3048-20
11-20-2023
DOROTHY SMITH-INGRAM & JAMES INGRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
On July 28, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On June 14, 2023, counsel for petitioner Dorothy Smith-Ingram entered an appearance. On August 16, 2023, petitioners filed a Motion to Vacate (Motion) on the basis that they paid the filing fee within the time permitted by the Court's Order of Dismissal. Due to inadvertent clerical error, the Court will grant petitioners' Motion.
The premises considered, the Commissioner's assent to the Court granting the Motion, and for cause, it is
ORDERED that petitioners' Motion to Vacate, filed August 16, 2023, is granted. It is further
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on July 28, 2021, is vacated and set aside.