Opinion
17819-23
01-04-2024
EPHRAIM EISENBERG, 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 Internal Revenue Service. On November 6, 2023, the Court received from petitioner a letter, which was filed as the Petition to commence this case in order to protect the taxpayer's interests to the extent possible. By Order served November 13, 2023, petitioner was directed to pay the Court's $60.00 filing fee for this case. Because petitioner has failed to pay the Court's $60.00 filing fee for this case, as directed by the Court, 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 this case if, within 30 days from the date of service of this Order, petitioner pays the Court's filing fee (or submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov). Forms are 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 on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.