Opinion
14597-21
04-28-2022
JOHN TAYLOR & EMILY TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
Upon due consideration of petitioners' failure to pay the Court's filing fee as directed by Order issued July 19, 2021, and to file the ratification as directed by Order issued July 20, 2021, it is
ORDERED that this case is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating the case if the filing fee is paid and the ratification filed within 30 days from the date of service of this Order. More information can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.