Opinion
23571-21
08-19-2022
JIN M. CHUNG & YEON JEONG HONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioners' failure to file a proper amended petition or to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee for consideration), as directed by Order served September 27, 2021, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal for Lack of Jurisdiction, on petitioners at the address appearing on the notice of deficiency attached to the petition that was filed to commence this case.