From Casetext: Smarter Legal Research

Gibson v. Comm'r of Internal Revenue

United States Tax Court
Mar 18, 2022
No. 14570-21S (U.S.T.C. Mar. 18, 2022)

Opinion

14570-21S

03-18-2022

Ashley Lee Gibson & Curtis Gibson Petitioners v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On April 29, 2021, a petition was filed to commence the above-docketed case. That petition was not accompanied by payment of the Court's $60.00 filing fee. By Order served July 16, 2021, the Court therefore directed petitioners to pay the filing fee or submit an application for waiver thereof. Petitioners have failed to do so.

Subsequently, on March 15, 2022, respondent also filed a status report advising that the matter had been settled, that petitioners did not intend to pay the filing fee, and that petitioners would like to have the case dismissed.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee.


Summaries of

Gibson v. Comm'r of Internal Revenue

United States Tax Court
Mar 18, 2022
No. 14570-21S (U.S.T.C. Mar. 18, 2022)
Case details for

Gibson v. Comm'r of Internal Revenue

Case Details

Full title:Ashley Lee Gibson & Curtis Gibson Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Mar 18, 2022

Citations

No. 14570-21S (U.S.T.C. Mar. 18, 2022)