Opinion
12372-21
03-07-2023
SANDRA RIVERA & JOSE RIVERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On April 9, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served July 6, 2021, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 25, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on August 8, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on August 8, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before August 30, 2022, to file an Amended Petition bearing petitioners' original signatures. That Order also warned petitioners that if the Amended Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended Petition has been received.
Accordingly, the premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioners failed to file a proper Amended Petition.