Opinion
34537-21
09-15-2022
JESSE COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden, Special Trial Judge
On November 8, 2021, the Court received a letter requesting a petition form and the rules for filing a petition from petitioner. Petitioner's mailing address was located on the letter's envelope, but petitioner did not provide any other contact information, such as a phone number or email address. The Court did not respond to petitioner's letter.
On February 3, 2022, respondent filed a Motion for Definite Statement Pursuant to Rule 51 (motion). By order served July 19, 2022, that motion was assigned to the undersigned. On July 20, 2022, the Court issued an order directing petitioner to file an amended petition, Form 4, and Form 5, and to pay the filing fee or file an application for waiver of the filing fee by August 22, 2022. The Court attached copies of the relevant forms to its order. Petitioner did not respond to the Court's order.
By order served September 15, 2022, this case was assigned to the undersigned for trial or other disposition.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction for failure to pay the filing fee. It is further
ORDERED that respondent's Motion for More Definite Statement Pursuant to Rule 51, filed February 3, 2022, is denied as moot.