Opinion
35344-21
02-02-2023
BALDOMERO ARRIAGA & OTILIA ARRIAGA VAZQUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of petitioners' failure to pay the Court's filing fee as directed by Order issued February 1, 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 within 30 days from the date of service of this Order. 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.