Opinion
17158-22
04-03-2023
STONEY DEHART & ANITA DEHART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 4, 2022, correspondence from or on behalf of petitioners not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 5, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered December 5, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on December 27, 2022, the Court received from petitioners' payment of the Court's $60.00 filing fee. At that juncture, the Court on December 29, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner Stoney DeHart a final opportunity, on or before January 17, 2023, to file a Ratification of Petition bearing his original signature. That Order also warned petitioners that if the Ratification of Petition is not received by that date, the Court might again dismiss this case for lack of jurisdiction as to petitioner Stoney DeHart. However, no Ratification of Petition has been received.
Accordingly, the premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Stoney DeHart. It is further
ORDERED that the caption of this case is amended to read: "Anita DeHart, Petitioner v. Commissioner of Internal Revenue, Respondent".