Opinion
20204-23S
02-28-2024
SEAN MALIK MCCARTHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served December 22, 2023, the Court directed petitioner to pay the Court's filing fee of $60.00. That Order warned petitioner that failure to do so could result in the dismissal of this case. Thereafter, by Order served January 5, 2024, the Court directed petitioner to file a ratification of petition. Following petitioner's failure to submit the filing fee, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on February 12, 2024.
On February 26, 2024, the Court received and filed a Ratification of Petition by petitioner. In view of the foregoing, the Court will vacate its Order of Dismissal and afford petitioner an additional opportunity to pay the filing fee and prosecute this case. It is accordingly
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that, on or before April 1, 2024, petitioner shall pay the Court's filing fee of $60.00, or this case may be dismissed. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html. The Court will consider whether to waive the filing fee upon receipt of such information from petitioner. Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee on or before April 1, 2024, may result in dismissal of this case.