Opinion
11980-22
09-23-2022
EDDIE TUCKER & SANDRA TUCKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 18, 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 May 27, 2022, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. Petitioners submitted such materials on July 7, 2022, but due to inadvertent clerical error, the items were never properly recorded in the system. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 14, 2022, this case was dismissed for petitioners' apparent failure to pay the filing fee as directed by the Court.
The premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 14, 2022, is hereby vacated and set aside.