Opinion
6739-22
09-16-2022
MARK L. SPIEKER & CORI E. SPIEKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Orders served April 4 and April 6, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee and file a ratification of petition. No response was received from petitioners. By Order of Dismissal for Lack of Jurisdiction entered August 31, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received. However, petitioners have not yet filed a ratification of petition, as previously directed by the Court.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction entered August 31, 2022, is vacated and set aside. It is further
ORDERED that the due date by which petitioners shall file a ratification of petition is extended to October 10, 2022. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. Petitioners are reminded to place the docket number above on any papers filed with the Court regarding this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.