Opinion
25919-22
03-24-2023
MARTIN R. ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 21, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served December 13, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration.
Subsequently, on January 6, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Amended Petition has been received to date. Accordingly, the premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to file a proper Amended Petition.