Opinion
37099-21
03-17-2022
James G. Wagner, Sr. & Darlene R. Wagner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 13, 2021, this Court, which is separate and independent from the IRS, received from petitioners an imperfect petition, 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 served February 17, 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 February 18, 2022, petitioners filed a Letter Dated February 11, 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.
In view of the foregoing, it is
ORDERED that this case is dismissed for lack of jurisdiction.
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.