Opinion
3374-22S
07-13-2022
KEVIN J. MORRISON & JAYME J. MORRISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order served May 9, 2022, the Court directed petitioners to file a ratification of petition. To date, petitioners have failed to comply with, or otherwise respond to, that Order.
Upon due consideration and for cause, 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 Taxable Year 2018, filed June 24, 2022, is denied as moot.
The Court, on its own motion, will consider reinstating this case if petitioners file a ratification of petition within 30 days from the date of service of this Order.