Opinion
9849-20
06-28-2021
Wiley E. Pettway & Lequindre D. Pettway Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 10, 2020, this Court, which is separate and independent from the IRS received mail from petitioners, which was filed as the petition to commence this case in order to protect petitioners' interests to the extent possible. The Court's $60.00 filing fee was not paid. By Order dated September 18, 2020, the Court directed petitioners to file an amended petition and pay the Court's filing fee. To date, no response has been received from petitioners.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file an amended petition and pay the Court's filing fee.