Opinion
2533-23
05-02-2023
BRIAN D. WICHMAN & CATHERINE D. WICHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because the petition has not been ratified after the Court provided an opportunity to do so, and because petitioners have failed to submit the Court's $60.00 filing fee for this case, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are moot.