Esqueda v. Comm'r of Internal Revenue

Full title: ELEUTERIO ESQUEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 18, 2022

No. 14465-22 (U.S.T.C. Oct. 18, 2022)

Opinion

14465-22

10-18-2022

ELEUTERIO ESQUEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

This Court is separate and independent from the IRS. Because petitioner has failed to submit the Court's $60.00 filing fee for this case, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions are denied as moot.