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Smith v. Comm'r of Internal Revenue

United States Tax Court
Feb 16, 2023
No. 25812-22S (U.S.T.C. Feb. 16, 2023)

Opinion

25812-22S

02-16-2023

BRIDGET MARY SMITH & TODD JOSEPH SMITH, 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 all pending motions are moot.

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. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Feb 16, 2023
No. 25812-22S (U.S.T.C. Feb. 16, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 16, 2023

Citations

No. 25812-22S (U.S.T.C. Feb. 16, 2023)