Opinion
31535-21
03-17-2022
Laurie L. Soper Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On September 30, 2021, this Court, which is separate and independent from the IRS, received from petitioner a letter, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. However, because petitioner has failed to file an amended petition and to submit 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 the case if, within 30 days from the date of service of this Order, petitioner files the 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). 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 in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.