Opinion
2622-21
01-18-2023
JASON HUBACEK & BRANDY HUBACEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On January 12, 2021, correspondence 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 March 29, 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. Likewise, no Ratification of Petition has been filed by petitioners per the Court's subsequent Order served May 21, 2021.
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/or Ratification of Petition and to pay the Court's filing fee.