Opinion
32949-21
10-20-2022
WAYNE R. DAVIS & TERESA A. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
The Tax Court is separate and independent from the IRS. Because petitioners have failed to submit the Court's $60.00 filing fee for this case, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioners are advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.