Opinion
15179-20
06-28-2021
Eva Fernandez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 14, 2020, the Court received from petitioner an imperfect petition, which was filed as the petition to commence this case. The Court's $60.00 filing fee was not paid.
By Orders issued March 9 and May 17, 2021, the Court directed petitioner to file an amended petition and pay the Court's filing fee. No response has been received from petitioner. In addition, some of the Court's Orders served on petitioner have been received as returned mail. Petitioner has failed to keep the Court informed as to her current mailing address, as required by the Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file an amended petition and pay the Court's filing fee.