Opinion
12984-21
02-09-2023
JAVIER VELEZ & SANDRA BURCIAGA-VELEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
Because petitioners have failed to file an amended petition and to submit the filing fee, as directed by the Court's Order Served July 12, 2021, it is
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal for Lack of Jurisdiction, on petitioner at the address appearing in the Notice of Deficiency attached to respondent's Answer filed December 7, 2021. It is further
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 within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee).
Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. The Application for Waiver of Filing Fee form is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".