Opinion
10279-24
08-15-2024
LUAN D. LE & HONG KHA T. TROUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The Tax Court is separate and independent from the Internal Revenue Service. Because petitioners have failed to file an Amended Petition and to pay the filing fee for this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
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 file\s an Amended Petition and pay the Court's 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 on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. Petitioners are reminded to include the docket number above on any documents filed with the Court.