Opinion
8405-23
06-28-2023
VELMA HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On May 15, 2023, the Court received from petitioner a letter, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid. By Order served May 26, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee for this case. On June 20, 2023, petitioner filed a Letter Dated June 6, 2023, stating that this matter has been resolved with the IRS and she no longer wishes to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to pay the Court's filing fee.
Upon due consideration of the foregoing, 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 pay the Court's filing fee.
Petitioner is advised that the Court, on its own motion, will consider reinstating this 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 at https://ustaxcourt.gov/pay_filing_fee.html.