Opinion
9021-20
02-22-2023
BRANDON J. GEOFFRION & MELISSA E. GEOFFRION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On July 10, 2020, 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 September 2, 2020, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. Subsequently, on May 13, 2021, petitioners paid the $60.00 filing fee. However, due to inadvertent error, such payment was not properly recorded on the record of this case. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 30, 2021, this case was dismissed for petitioners' apparent failure to pay the filing fee as directed by the Court.
When the error was discovered, the Court on March 30, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before April 22, 2022, to file an Amended Petition bearing petitioners' original signatures. That Order also warned petitioners that if the Amended Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended 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 on the ground that petitioners failed to file a proper Amended Petition.