Opinion
30651-21
02-15-2023
EMMA SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 13, 2021, 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 December 3, 2021, 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. Mail sent to petitioner has also been returned to the Court by the U.S. Postal Service as undeliverable.
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.