Opinion
35635-21
03-21-2022
Deborah S. Hamilton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 29, 2021, the Court received a letter from petitioner, which was filed as an imperfect 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 served January 26, 2022, the Court directed petitioner to file an amended petition and pay the Court's filing fee (or submit an application for waiver of filing fee for the Court's consideration). On February 7, 2022, petitioner filed a Letter Dated January 31, 2022, indicating therein that she does not wish to continue to prosecute this case. Petitioner's letter suggests that she does not intend to file an amended petition and pay the Court's filing fee.
In view of the foregoing, it is
ORDERED that this case is dismissed for lack of jurisdiction.
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 files the amended petition and 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.