Opinion
961-22S
03-14-2023
JECHIAH STEPHENS & CHARIS STEPHENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On January 31, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served February 3 and 7, 2022, the Court directed petitioners to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered October 17, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on October 21, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on October 21, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before November 11, 2022, to file a Ratification of Petition bearing petitioners' original signatures. However, no Ratification of Petition has been received.
Accordingly, the premises considered, 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 Ratification of Petition.