Opinion
16230-22
02-03-2023
DUANE A. ROSEBOROUGH & SABRINA ROSEBOROUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 5, 2022, unsigned correspondence from or 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 July 22 and August 3, 2022, 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 2, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on December 5, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on December 8, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before January 6, 2023, to file a Ratification of Petition bearing both petitioners' original signature. 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.