Opinion
4555-24S
05-17-2024
CRAIG SPENCER & MORGAN DIXON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the Internal Revenue Service. Because petitioners have failed to pay the Court's $60.00 filing fee, as directed by the Court, 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, filed May 15, 2024, is denied as moot.
Petitioners are advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners pay the Court's filing fee. Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html. Petitioners are reminded to include the docket number above on any documents filed with the Court.