Opinion
1513-22
03-08-2022
Michael W. Swafford Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
After receipt of a document from petitioner filed January 24, 2022, as an imperfect petition to commence the above-docketed case, although not accompanied by the Court's $60.00 filing fee, petitioner on February 28, 2022, submitted correspondence filed as a letter. That document had been titled which had been titled "Request for USTC Dismissal Order Against IRS Lien Claims Due to Lack of Jurisdiction". Therein, petitioner made clear that he did not intend to file an amended petition or to pay the Court's filing fee to perfect this case and allow litigation to proceed.
Accordingly, upon consideration of the complete record herein, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee.