Opinion
13110-22
10-05-2022
JASON HERRINGTON & CHRISTINA HERRINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 23, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signatures by petitioners or on petitioners' behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders served June 13 and 22, 2022, therefore directed petitioners to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. However, no response to the Court's Orders has been received.
The premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.