Opinion
2289-23
03-28-2023
DAVID WATSON & LORI WATSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
By Order issued February 28, 2023, the Court directed petitioners to pay the Court's $60.00 filing fee. On March 24, 2023, petitioners filed a Letter Dated March 11, 2023, stating that this matter has been resolved with the IRS and petitioners no longer wish to continue to prosecute this case. Petitioners' letter suggests they do not intend to pay the filing fee.
Upon due consideration of the foregoing, it is
ORDERED that this case is dismissed for lack of jurisdiction on the grounds that petitioners have failed to pay the Court's filing fee.