Opinion
10575-21
08-04-2021
Rebecca A. Wolf & Simon Ladd Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 29, 2021, this Court, which is separate and independent from the IRS, received from petitioners a letter, which was filed as the petition to commence this case to protect petitioners' interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Order dated June 11, 2021, 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 July 6, 2021, petitioners filed a Letter Dated June 28, 2021, in which petitioners request dismissal of this case. Petitioners' letter suggests that they do not intend to file an amended petition and pay the Court's filing fee.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file an amended petition and pay the Court's filing fee.