Opinion
37305-21
03-24-2022
Vern Thompson & Jennifer L. Higgins Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY, CHIEF JUDGE
On December 14, 2021, this Court, which is separate and independent from the IRS, received from petitioners a letter, which was filed as the petition to commence this case to protect the taxpayers' interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Order dated February 18, 2022, the Court directed petitioners to file an amended petition and pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On March 14, 2022, petitioners filed a Letter Dated March 1, 2022, in which petitioners indicate that they do not wish to continue to prosecute this case. Petitioners' letter suggests that they do not intend to file an amended petition and pay the Court's filing fee.
Upon due consideration, 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 an amended petition and pay the Court's filing fee.
Petitioners are advised that the Court, on its own motion, will consider reinstating the case if, within 30 days from the date of service of this Order, petitioners file the amended petition and pay the Court's filing fee (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee). Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.