Opinion
6215-23
06-08-2023
LINDSEY M. CROSS & DEREK B. CROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On April 4, 2023, the Court received from petitioners a letter, which was filed as the petition to commence this case in order to protect the taxpayers' interests to the extent possible. By Order served April 25, 2023, the Court directed petitioners to file an amended petition and pay the Court's $60.00 filing fee for this case. On June 1, 2023, the court received from petitioners a Letter, indicating that this case should be closed. That letter suggests that petitioners do not intend to file an amended petition and to pay the Court's filing fee.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file an amended petition and to pay the Court's filing fee.
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, petitioner files an amended petition and pays the Court's filing fee (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov). Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.