Opinion
7379-23
06-11-2024
EVELYN ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 4, 2024, this Court, which is separate and independent from the IRS, received a letter from petitioner regarding this case. However, on July 10, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction because petitioner failed to pay the filing fee for this case, and thereafter this case was closed. That Order of Dismissal became final 90 days after entry.
Upon due consideration of the foregoing, it is
ORDERED that the Court will take no action on petitioner's above-referenced letter.