Opinion
6918-22
01-30-2023
CAMPBELL LEIGH BATES, A MINOR, PETITIONER GREGORY S. BATES, GUARDIAN,, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
Because petitioner has failed to submit the filing fee (or submit an Application for Waiver of Filing Fee for consideration), it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee). Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. The Application for Waiver of Filing Fee form is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".