Opinion
15666-24
11-18-2024
JAMES IRA SMITH & CYNTHIA DIANE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 25, 2024, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served September 27, 2024, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Petitioners have failed to do so.
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 grounds that petitioners failed to file a proper Amended Petition and pay the Court's filing fee.