Opinion
3424-22S
07-13-2022
CHRISTOPHER DALTON POWELL & KENNA JEANE POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
Because petitioners have failed to submit the filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Kenna Jeane Powell and to Change Caption, filed April 19, 2022, is denied as moot.
The Court, on its own motion, will consider reinstating this case if the filing fee is paid within 30 days from the date of service of this Order. 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.