Adams v. Comm'r of Internal Revenue

Full title: NICHOLAS ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 15, 2023

No. 3954-23 (U.S.T.C. May. 15, 2023)

Opinion

3954-23

05-15-2023

NICHOLAS ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

Because petitioner has failed to pay the Court's $60.00 filing fee, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions 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.