Opinion
5924-22
02-10-2023
YANJUN LIU & HONG MEI ZHAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 25, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners had failed to pay the Court's $60.00 filing fee in this case. The Order informed petitioners that the Court would consider reinstating the case if the Court's filing fee was paid within 30 days from the date of service of the Order. To date, the filing fee remains unpaid in this case, and, consequently, the case remains closed.
On February 8, 2023, the Court received and filed a Letter by petitioners dated February 1, 2023. In the Letter, petitioners state that they did not intend to file the Petition in this case, and that they have not paid the Court's filing fee for that reason. Petitioners request information from the Court as to how to pay the underlying income tax liability for the taxable year 2019.
Petitioners are informed that the United States Tax Court is separate and independent from the Internal Revenue Service (IRS). Petitioners are further informed that the questions posed in their Letter regarding payment of the underlying tax liability may be directed to the IRS directly. While this case currently remains closed, the attorneys representing the IRS, and their contact information, are listed in the IRS's Answer filed in this case on May 4, 2022.
Upon due consideration and for cause, it is
ORDERED that the Court will take no action on the above-referenced Letter.