Opinion
3424-23
05-05-2023
WILLIAM NICKLEY & JAMIE NICKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN, CHIEF JUDGE
The Tax Court is separate and independent from the IRS. Because petitioners have failed to pay the Court's $60.00 filing fee for this case, as directed by the Court, 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 this case if, within 30 days from the date of service of this Order, petitioners 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 at https://ustaxcourt.gov/pay_filing_fee.html.