Opinion
18671-23
01-18-2024
FREDERICK D. HEARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
The Tax Court is separate and independent from the Internal Revenue Service. Because petitioner has failed to file an Amended Petition and to pay the Court's $60.00 filing fee for this case, as directed by the Court, 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 this case if, within 30 days from the date of service of this Order, petitioner files an Amended Petition and pays the Court's filing fee (or submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov). 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 on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.