Opinion
5049-24S
05-22-2024
STEVEN M BOBIER & LAURA BOBIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the Internal Revenue Service. Because petitioners have failed to pay the Court's $60.00 filing fee, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve petitioner Laura Bobier at the address listed for her on the U.S. Postal Service label on the item of returned mail filed April 16, 2024. It is further
ORDERED that, along with this Order, the Clerk of the Court shall serve on petitioner Laura Bobier a copy of the Petition and the Attachment to Petition filed on April 1, 2024.
Petitioners are advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners pay the Court's filing fee (or submits for the Court's consideration an Application for Waiver of Filing Fee). Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html. Petitioner is reminded to include the docket number above on any documents filed with the Court.