Opinion
37647-21
08-30-2022
KWAME BOATENG & KARLY D. BOATENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi, Special Trial Judge.
On December 27, 2021, petitioners filed the petition. On March 18, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief can be Granted. On July 26, 2022, the Court served an Order directing petitioners to on or before August 24, 2022, file an Amended Petition and pay the filing fee. Petitioners have failed to do so.
Upon due consideration of petitioner's failure to pay the filing fee or to file an amended petition as directed by the Court's Order served July 26, 2022, it is hereby
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file a proper Amended Petition and pay the Court's filing fee. It is further
ORDERED that the Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted, filed April 19, 2022, by respondent is denied as moot.