Opinion
20944-21
10-06-2022
JOSEPH S. KELLY, IV & TRENISE Q. KELLY, 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 Failure to State a Claim Upon Which Relief Can Be Granted, filed January 10, 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.