Opinion
11699-21
08-09-2022
DAVID WRIGLEY & WENDY N. WRIGLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served July 2, 2021, the Court directed petitioners to file an amended petition and to pay the filing fee for this case. No response was received from petitioners.
By Order of Dismissal for Lack of Jurisdiction entered July 19, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee for this case. However, the filing fee has since been received.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered July 19, 2022, is vacated and set aside. It is further
ORDERED that, upon further review of the record, petitioners are no longer required to file an amended petition. It is further
ORDERED that, on or before October 7, 2022, respondent (the Commissioner of Internal Revenue) shall file an answer to the petition.