Opinion
20679-23
02-08-2024
MARYROSE AVERY, 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 IRS. By Order served January 4, 2024, the Court directed petitioner to pay the filing fee for this case. On February 5, 2024, petitioner filed a Letter Dated January 25, 2024, indicating that she does not wish to continue to prosecute this case. Because petitioner's letter suggests that she does not intend to pay 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 this case if, within 30 days from the date of service of this Order, petitioner pays the Court's filing fee (or 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.