Opinion
12395-20
09-17-2021
Kim Allen & Deborah Allen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On October 19, 2020, the Court received from petitioners a letter, which was filed as an imperfect petition to commence this case in order to protect the taxpayers' interests to the extent possible. The Court's $60.00 filing fee was not paid. By Orders dated October 23, 2020, and July 12, 2021, the Court directed petitioners to file an amended petition and pay the Court's filing fee for this case or submit an Application for Waiver of Filing Fee for the Court's consideration. No response has been received by the Court from petitioners.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file an amended petition and pay the Court's filing fee.
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