Opinion
14820-22S
10-31-2022
MICHAEL JAMES CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
Because the petition has not been ratified after the Court provided an opportunity to do so, and 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.
ORDERED that all pending motions are moot.
The Court, on its own motion, will consider reinstating the case if as previously directed: (1) The petition is ratified within 30 days from the date of service of this Order; AND (2) 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.