Opinion
30698-21
07-22-2022
DERRELL J. FULTON & JAQUAN D. GILBERT, 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 file a proper amended petition as directed by the Court, and the fact that the filing fee remains unpaid, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. The Court will consider reinstating the case if the filing fee is paid or an application for waiver of the fee submitted, and an amended petition filed within 30 days from the date of service of this Order. For more information, review the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. It is further
ORDERED that the pending motion to dismiss is moot.