Opinion
36239-21
03-16-2022
Chavez Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 3, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid. On February 7, 2022, petitioner filed a Letter Dated January 27, 2022, stating therein that petitioner filed the petition in error and does not wish to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to pay the Court's filing fee. Because petitioner has failed to submit the Court's $60.00 filing fee for this case, 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 the filing fee is paid within 30 days from the date of service of this Order (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). 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.