Opinion
25509-21
11-02-2021
Jeff W. Hubbard & Jennifer J. Hubbard Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On July 12, 2021, this Court, which is separate and independent from the IRS, received an imperfect petition from petitioners. That document was filed as the petition to commence this case to protect petitioners' interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Order October 13, 2021, the Court directed petitioners to file an amended petition and pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On October 20, 2021, petitioners filed a Letter Dated October 13, 2021, in which petitioners indicate that they do not wish to continue to prosecute this case. Petitioners' letter suggests that they do not intend to file an amended petition and pay the Court's filing fee.
Upon due consideration, 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 an amended petition and pay the Court's filing fee.