Opinion
17546-23
12-21-2023
JOHN MARSHALL & LAURA MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
By Order served November 7, 2023, the Court directed petitioners to file a proper amended petition and pay the Court's $60.00 filing fee. A copy of Tax Court Form 2, Amended Petition (Simplified Form), was attached to that Order.
On December 12, 2023, petitioners submitted a partially completed copy of Form 2, which the Court filed on the same date as petitioners' First Amended Petition. However, petitioners therein state that they "do not wish to go to court or have more expenses of court." Petitioners add: "Court is not in our best interest." To date, the filing fee for this case remains unpaid.
In view of the foregoing, and it appearing that petitioners do not intend to pay the Court's filing fee and prosecute this case, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.