Opinion
27314-22
03-16-2023
LINDA LAI & LAWRENCE LAI, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because petitioners have failed to submit the filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are moot.
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. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.