Opinion
19364-21
10-01-2021
Christian Ceroli & Jessica Cordova Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On June 1, 2021, petitioners filed an imperfect petition to commence this case. The petition was not properly executed in that it did not bear the original signatures of petitioners or of a practitioner admitted and recognized to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. The Court's $60.00 filing fee was not paid. Accordingly, the Court thereafter directed petitioners to file a Ratification of Petition and pay the Court's filing fee.
On September 17, 2021, the Court filed petitioners' Letter, wherein petitioners state that the dispute with the IRS over their Federal income tax liability for the 2018 taxable year has been resolved and request that their case be dismissed and closed.
Accordingly, it appearing that petitioners do not intend to file a Ratification of Petition and pay the Court's filing fee, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
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