Opinion
35489-21
02-21-2023
LISA R. MERTENS A.K.A. LISA M. GOODFELLOW-MERTENS & JOHN T. MERTENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 24, 2021, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served January 21, 2022, 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.