Gallardo v. Comm'r of Internal Revenue

Full title: RAFAEL GALLARDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 4, 2023

No. 12625-23 (U.S.T.C. Oct. 4, 2023)

Opinion

12625-23

10-04-2023

RAFAEL GALLARDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

The Tax Court is separate and independent from the IRS. Because petitioner has failed to pay the Court's $60.00 filing fee for this case or to file an Application for Waiver of Filing Fee, as directed by the Court, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 29, 2023, is denied as moot.