Opinion
25812-22S
03-15-2023
BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 21, 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 December 12, 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 February 16, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on March 13, 2023, 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 February 16, 20223, is hereby vacated and set aside. It is further
ORDERED that, on or before April 7, 2023, petitioners shall file an objection, if any, to the pending Motion To Dismiss for Lack of Jurisdiction filed January 27, 2023, by respondent herein. Failure to comply with this Order may result in the granting of respondent's motion and dismissal once again of the instant case or other appropriate action by this Court.