Opinion
35427-21
07-25-2022
JOHN LIPA & JALIE LIPA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because petitioner has failed to submit the filing fee, it is
ORDERED that, respondent's Motion for More Definite Statement, filed March 5, 2022, is denied as moot. It is further
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. Instructions on "How to pay the filing fee", can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.