Opinion
531-24
03-04-2024
TYLER T. FISCHER, 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 IRS. On January 8, 2024, the Court received from petitioner an imperfect petition, 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 January 11, 2024, the Court directed petitioner to file a proper Amended Petition and pay the $60.00 filing fee. On February 16, 2024, petitioner submitted a Letter indicating that the Petition was "submitted to the incorrect address by mistake" and that petitioner wished to close this case.
In view of the foregoing, and it appearing that petitioner does not intend to file an Amended Petition or pay the Court's filing fee, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.