Opinion
34698-21
04-21-2022
RUDY VALREY & BETTY VALREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On November 8, 2021, a letter from a former representative of petitioners was inadvertently filed as a petition to commence the above-docketed matter. The letter did not purport to instigate a proceeding and was not accompanied by payment of the Court's $60.00 filing fee.
Accordingly, the premises considered, it is
ORDERED that this case is dismissed for lack of jurisdiction on the ground that the filing fee has not been paid. It is further
ORDERED that the Motion To Dismiss for Lack of Jurisdiction filed February 4, 2022, by respondent herein is denied as moot.