Opinion
1306-24
03-19-2024
ERIN MORROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 22, 2024, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served January 26, 2024, 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 thereof. Petitioner has failed to do so.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file a proper amended petition and pay the Court's filing fee.
The Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files a properly signed amended petition and 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, www.ustaxcourt.gov, by choosing "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.