Opinion
17546-22
03-09-2023
KIMBERLY K. VALOIS & JIMMY DICKERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 29, 2022, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served August 10, 2022, the Court directed petitioners to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioner.
In view of the foregoing, 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 Amended Petition.