Opinion
2050-22
10-05-2022
ALFREDO N. VARGAS & MARIA O. VARGAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 19, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signatures by petitioners or on petitioners' behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders dated February 18, 2022, and May 26, 2022, therefore directed, inter alia, petitioners to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. To date, no response to the Court's Orders has been received.
The premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on Ruben Vargas at 15 Bismark Ave., Tiverton, RI 02878.