Opinion
14653-23
01-18-2024
THOMAS NIX & REBECCA NIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On September 17, 2023, correspondence on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served September 14 and 18, 2023, the Court directed petitioners to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered November 6, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on November 28, 2023, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on November 30, 2023, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before December 28, 2023, to file a Ratification of Petition bearing both petitioners' original signatures. That Order also warned petitioners that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of Petition has been received.
Accordingly, the premises considered, 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 Ratification of Petition.