Opinion
14273-21S
04-26-2022
WENDY SUZANNE PATIENCE & EDWARD A. O'BRIEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On April 28, 2021, a petition was filed to commence the above-docketed case. That petition was not accompanied by payment of the Court's $60.00 filing fee. By Order issued July 15, 2021, the Court therefore directed petitioners to pay the filing fee or submit an application for waiver thereof. Petitioners have failed to do so.
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 pay the Court's filing fee.
Petitioners are advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee, which is 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 in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.