Opinion
6886-21
02-08-2023
ANDREW J. MARTIN & ELIZABETH I. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 12, 2021, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served August 9, 2021, the Court directed petitioners to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioners.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioners failed to file a proper Amended Petition.