Opinion
16714-22
10-12-2022
ANTONIO MENDOZA MADRIGAL & TRINIDAD MENDOZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
Because petitioners have failed to pay the Court's $60.00 filing fee and file a ratification of petition after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to as to [sic] the Taxable Year 2018 and to Strike All References to Taxable Year 2018, filed October 6, 2022, at Docket Index No. 8 is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2018 and to Strike All References to the Taxable Year 2018, filed October 6, 2022, at Docket Index No. 9 is moot.
The Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners pay the Court's filing fee and file a ratification of petition as previously directed. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.