Opinion
14545-22
08-12-2022
BRIAN GALLAGHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 13, 2022, this Court, which is separate and independent from the IRS, received from petitioner a letter, along with attachments, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Order dated July 1, 2022, the Court directed petitioner to pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On July 18, 2022, petitioner filed a Letter Dated July 12, 2022, in which petitioner indicates that he does not wish to continue to prosecute this case. Petitioner's letter suggests that he does not intend to pay the Court's filing fee.
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 pay the Court's filing fee.
Petitioner is advised that the Court, on its own motion, will consider reinstating the case if, within 30 days from the date of service of this Order, petitioner pays the Court's filing fee (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee). 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 in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. 1