Opinion
14281-23L
10-27-2023
DAVID L. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order served September 7, 2023, the Court directed petitioner to pay the Court's filing fee of $60.00. To date, petitioner has failed to comply with that Order.
However, on October 6, 2023, petitioner filed a document under the title, "Request for USTC Dismissal Order Against IRS Levy Claims Due to Lack of Jurisdiction." The arguments presented in this document are incoherent and frivolous. Nevertheless, it appears from the document that petitioner does not intend to pay the Court's filing fee.
Because petitioner has not paid the filing fee, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions and other requests for relief are moot.
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. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.