Opinion
11450-21
02-15-2022
Richard Hradek & Annmarie J. Hradek Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 2, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with 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 dated June 17 and July 9, 2021, 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. No response to the Court's Order has been received. Additionally, on January 25, 2022, respondent filed a status report advising that the case had been resolved and that petitioners no longer wished to proceed with this litigation.
The premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.