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Luna v. Comm'r of Internal Revenue

United States Tax Court
Jan 2, 2024
No. 17579-23S (U.S.T.C. Jan. 2, 2024)

Opinion

17579-23S

01-02-2024

ERIC A. LUNA, Petitioner 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 Internal Revenue Service. Because petitioner has 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.

Petitioner is 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, petitioner pays the Court's filing fee (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov). 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 on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.


Summaries of

Luna v. Comm'r of Internal Revenue

United States Tax Court
Jan 2, 2024
No. 17579-23S (U.S.T.C. Jan. 2, 2024)
Case details for

Luna v. Comm'r of Internal Revenue

Case Details

Full title:ERIC A. LUNA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 2, 2024

Citations

No. 17579-23S (U.S.T.C. Jan. 2, 2024)