Opinion
30696-21
01-27-2023
REBECA MARTINEZ GONZALEZ & BRYAN MARTINEZ ESOBAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
Upon due consideration of petitioner's failure to submit an amended petition as directed by the Court's Order issued December 6, 2021, it is
ORDERED that this case is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating the case if 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.