Opinion
3250-22
03-14-2022
Shanee Marie Harris Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
MAURICE B. FOLEY CHIEF JUDGE
Because petitioner has failed to pay the filing fee, it is
ORDERED that this case is dismissed.
Petitioner's attention is invited to I.R.C. section 6673(a). If it appears to the Court that a taxpayer's position in a proceeding before the Court is frivolous or groundless, then the Court can impose a penalty (not to exceed $25,000) on that taxpayer. Petitioner is advised that it appears to the Court that the position she has taken in this case is frivolous or groundless. No penalty will be imposed at this time. However, future submissions advancing a frivolous or groundless position will result in the imposition of a penalty.