Opinion
14885-22
08-12-2022
JOSEPH SHAUB & BEVERLY BRASHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 15, 2022, this Court, which is separate and independent from the IRS, received from petitioners a letter, which was filed as the petition to commence this case to protect the taxpayers' interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Orders issued July 5, 2022, and July 11, 2022, the Court directed petitioners to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee for the Court's consideration) and file a ratification of petition. On July 18, 2022, petitioners filed a letter, in which petitioners indicate that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case. Because petitioners' letter suggests that they do not intend to pay the Court's filing fee and file a ratification of petition, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
Petitioners are advised that the Court, on its own motion, will consider reinstating the case if, within 30 days from the date of service of this Order, petitioners file the ratification of petition and pay the Court's filing fee (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee). Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. 1