Opinion
4971-22
10-17-2022
JAN C. SMITH & DARRYL HOUSTON SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 23, 2022, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to pay the Court's $60.00 filing fee in this case, and this case was closed.
On October 13, 2022, petitioners submitted the filing fee in this case.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 23, 2022, is hereby vacated and set aside.