Opinion
14619-22
08-15-2022
WARREN J. LEFLAR & MARY J. LEFLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
By Orders served July 5, 2022, and July 11, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee for the Court's consideration) and file a ratification of petition. Because petitioners' Letter Dated July 20, 2022, filed July 22, 2022, indicates that petitioners do not intend to pay the Court's filing fee and file a ratification of petition, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
Petitioners are advised that the Court, on its own motion, will consider reinstating the case if, within 30 days from the date of service of this Order, petitioners file the ratification of petition and 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 by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.