Opinion
33348-21
07-22-2022
FRANK MOSCARELL & SHARON MOSCARELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTIO
Kathleen Kerrigan, Chief Judge
Upon due consideration of petitioners' failure to pay the Court's filing fee and submit a ratification of petition as directed by the Court's Orders issued February 18, 2022, it is
ORDERED that this case is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating the case if the filing fee is paid and a ratification filed within 30 days from the date of service of this Order. For more information, review the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.