Opinion
34088-21
03-15-2023
LARRY WAYNE SMITH, II & DAPHNE M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order of Dismissal for Lack of Jurisdiction entered March 2, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside.
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