Opinion
26557-22
04-04-2023
CHRISTIAN L. SAWYER & CANDACE F. SAWYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On November 28, 2022, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served December 27, 2022, the Court directed petitioners to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioners.
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 file a proper Amended Petition.