Opinion
4404-24
06-03-2024
JOSEPH A. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 20, 2024, the Court received and filed the Petition to commence this case. However, petitioner failed to submit the filing fee with the Petition as required by Rule 20(d) of the Tax Court Rules of Practice and Procedure. Accordingly, by Order served March 21, 2024, the Court directed petitioner to pay the filing fee on or before April 22, 2024. That Order warned petitioner that failure to pay the filing fee could result in the dismissal of this case.
Thereafter, on May 7, 2024, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. Because petitioner had failed to submit the filing fee as directed, the Court entered an Order of Dismissal for Lack of Jurisdiction on May 8, 2024, dismissing this case and declaring respondent's Motion moot. The Order of Dismissal informed petitioner that the Court would consider reinstating this case if petitioner paid the filing fee within 30 days.
On May 30, 2024, the Court received and filed a document submitted by petitioner which he has titled, "Rebuttal to Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted." To date, petitioner has failed to submit the filing fee, and this case remains closed.
Upon due consideration and for cause, it is
ORDERED that at this time no further action will be taken with respect to petitioner's above-referenced Rebuttal.
Petitioner is reminded that the Court, on its own motion, will consider reinstating this case if the filing fee is paid on or before June 7, 2024. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.