Opinion
16029-23S
12-26-2023
MICHAEL ANTHONY KING & MARY V. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent v.
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
The Tax Court is separate and independent from the IRS. Because petitioners have failed to pay the Court's $60.00 filing fee for this case or to file an Application for Waiver of Filing Fee, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.
Petitioners are advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners pay the Court's filing fee (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee). Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms ". Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html.