Opinion
15018-20
01-24-2022
Douglas G. Atkins & Joy S. Atkins Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 14, 2020, petitioners filed the Petition to commence this proceeding. The Petition was not properly executed in that it did not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court. Additionally, the Court's $60.00 filing fee was not paid. Accordingly, the Court directed petitioners to file a Ratification of Petition and pay the Court's filing fee on or before April 20, 2021.
On April 23, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners did not sign or ratify the Petition. By Order served April 29, 2021, the Court extended the deadline for petitioners to file a Ratification of Petition and pay the filing fee to June 9, 2021. To date, petitioners have not filed a Ratification of Petition or paid the Court's $60.00 filing fee.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.