Opinion
25619-21
01-11-2022
Joe Williams & Ann Williams Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
By Orders dated October 25, 2021, the Court directed petitioners to file a ratification of petition and pay the Court's filing fee or submit an Application for Waiver of Filing Fee for consideration. On November 9, 2021, petitioners filed a Letter Dated November 2, 2021, stating that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case. Petitioners' letter suggests that they do not intend to file a ratification of petition and pay the Court's filing fee for this case.
Upon due consideration, 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 ratification of petition and pay the Court's filing fee.