Opinion
5156-21
09-28-2021
Omotola T'Sarumi & Babatunde Sarumi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 11, 2021, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to pay the filing fee, and this case was closed. On September 23, 2021, petitioners submitted the filing fee. Upon further review of the original petition in this case, the Court concludes that petition suffices and that petitioners need not file an amended petition as directed in the Court's April 27, 2021, Order. For cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 11, 2021, is hereby vacated and set aside. It is further
ORDERED that, on or before November 10, 2021, respondent shall file an Answer to the petition.
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