Opinion
23885-21
03-04-2022
Roslyn Williams & Quintus T. Williams Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On June 21, 2021, petitioners filed an imperfect petition to commence this case, seeking review of a notice of deficiency issued for their 2018 tax year. The Court's $60.00 filing fee for this case was not paid. In addition, the petition was not properly executed with respect to Quintus T. Williams as it does not bear the original signature of Mr. Williams (or of a practitioner admitted to practice before this Court who represents Mr. Williams), as required by the Tax Court Rules of Practice and Procedure.
By Order served October 4, 2021, the Court directed petitioners to file an amended petition and pay the Court's filing fee. On November 10, 2021, petitioner Roslyn Williams filed a first amendment to petition, indicating therein that petitioner Quintus T. Williams died after the petition was filed and she no longer wishes to continue to prosecute this case. That document suggests that petitioners do not intend to pay the Court's filing fee for this case.
On March 1, 2022, respondent filed a motion for leave to file out of time answer and concurrently lodged an answer to the petition.
In view of the foregoing, it is
ORDERED that respondent's motion for leave to file out of time answer is granted in that respondent's answer, lodged March 1, 2022, shall be filed as of the date this Order is served as an answer to petition, as amended. It is further
ORDERED that this case is dismissed for lack of jurisdiction on the ground that petitioners have failed to pay the Court's filing fee. 1