Opinion
10627-23
09-14-2023
JAMES S. MOORE & MELISSA W. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
Because petitioners have failed to submit the filing fee, and because the petition has not been ratified after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are moot.
The Court, on its own motion, will consider reinstating the case if the filing fee is paid and the petition is ratified within 30 days from the date of service of this Order. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.