Opinion
11829-24
09-16-2024
WW LEGACY, LLC., TIMOTHY VOORHEES, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered September 10, 2024, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's $60.00 filing fee. On September 12, 2024, petitioner filed a Motion for Reconsideration of Order, attached to which was a printout of the "Review & Submit" step in the fee payment process on Pay.gov. However, this printout does not show that the fee has been paid: instead, it shows the step (i.e., "Review & Submit") before the confirmation of the payment. Further, review of Pay.gov records shows that the transaction was not completed and thus, that the fee has not yet been paid or received by the Court.
In view of the foregoing, it is
ORDERED that petitioner's Motion for Reconsideration of Order is recharacterized as petitioner's Motion to Vacate. It is further
ORDERED that, on or before October 4, 2024, petitioner shall pay the Court's filing fee. If the fee is paid in compliance with this Order, petitioner's Motion to Vacate will be granted.