Opinion
12973-16
10-04-2016
JOHN BOWLIN & YVONNE BOWLIN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
L. PAIGE MARVEL, CHIEF JUDGE
On June 2, 2016, a petition was filed to commence the above-docketed case. That petition was not executed with original signatures by both petitioners or on both petitioners' behalves by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. Only John Bowlin had signed the petition; Yvonne Bowlin had not. The Court by Orders dated June 6, 2016, therefore directed petitioner Yvonne Bowlin to ratify and affirm the previous filing of the petition herein and petitioners to pay the filing fee or submit an application for waiver thereof. When no response was received, the Court by Order dated August 22, 2016, extended the time for ratifying the petition and paying the fee. Again, no response to the Court's Order has been received.
The premises considered, it is ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.