Opinion
2326-23
05-02-2023
REBECCA J. COZZENS, 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. Because petitioner has failed to submit the Court's filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction.
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. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.