Opinion
25448-22
02-17-2023
COURTNEY BYRD & ELIJAH BYRD, 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 or submit a ratification of petition as directed by Orders issued December 12, 2022, and January 13, 2023, it is
ORDERED that the pending motion to dismiss is denied as moot. It is further
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 and a ratification filed 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.