Opinion
16025-23S
12-28-2023
ISAAC D. ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
The Tax Court is separate and independent from the Internal Revenue Service. This case relates to a notice of deficiency issued with respect to petitioner's 2022 tax year. Because petitioner has failed to pay the Court's $60.00 filing fee for this case or to file an Application for Waiver of Filing Fee, as previously 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 this case concerning his 2022 tax year if, within 30 days from the date of service of this Order, petitioner 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, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms ". Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html.