Opinion
25965-22
02-23-2023
WESTCHESTER MEDICAL MANAGEMENT CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition to commence this case was filed on November 21, 2022. On January 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed by the Internal Revenue Code. By Order of Dismissal for Lack of Jurisdiction entered February 16, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee and all pending motions were denied as moot. 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. It is further
ORDERED that the due date for petitioner to respond to respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 20, 2023, is extended to March 16, 2023.
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