Opinion
14719-21
12-13-2021
Kristine N. Allen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
This Court is separate and independent from the IRS. On April 26, 2021, the Court received a letter from petitioner, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. That petition does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedure. The Court's $60.00 filing fee also was not paid.
By Orders dated July 16, 2021, the Court directed petitioner to file a ratification of the petition filed on her behalf and to pay the Court's $60.00 filing fee (or file an application for waiver of filing fee for consideration). To date, the Court has received no response to those Orders from petitioner. Accordingly, because the petition has not been ratified after the Court provided an opportunity to do so, and the Court's filing fee has not been paid, 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, the petition is ratified and the filing fee is paid (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee). 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.