Opinion
7120-22
10-05-2022
JEFFREY HUGHES & TAMMY HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On March 18, 2022, 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 April 13, 2022, 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. Subsequently, petitioners paid t he filing fee. At that juncture, a further Order served July 12, 2022, extended the time for petitioners to file a proper Amended Petition. However, no Amended Petition has been received from petitioners.
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 ground that petitioners failed to file a proper Amended Petition.