Opinion
3944-22
08-05-2022
MICHAEL JAMES & TABATHA PROBY-JAMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because petitioners have failed to file a proper amended petition and pay the Court's $60.00 filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 1, 2022, is moot.
The Court, on its own motion, will consider reinstating this case if petitioners file a proper amended petition and pay the Court's filing fee within 30 days from the date of service of this Order. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.