Opinion
7221-22
07-14-2023
CURTIS J. HARMAN & ROBIN L. HARMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered February 28, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioners failed to file a Ratification of Petition, as directed by the Court. On March 10, 2023, petitioners submitted a document titled Certificate of Service of Order of Dismissal for Lack of Jurisdiction (Docket Index No. 9) and a Ratification of Petition (Docket Index No. 10). Despite their different titles, both documents consist of a Ratification of Petition signed by petitioners and a certificate of service indicating that the Ratification of Petition was served on respondent. Thus, the two just-described documents are duplicative. We note that the Court's $60.00 filing fee for this case has not been paid.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that the Certificate of Service of Order of Dismissal for Lack of Jurisdiction (Docket Index No. 9) is deemed stricken from the Court's record in this case. It is further
ORDERED that the due date for petitioners to pay the filing fee is extended to August 7, 2023, (or petitioners may submit an Application for Waiver of Filing Fee for consideration). Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms ". Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html.