Opinion
10569-21
02-01-2023
GARY HARRISON & MILDRED HARRISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 29, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served June 11, 2021, 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 thereof. Petitioners have failed to do so.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file a proper Amended Petition and pay the Court's filing fee.