Opinion
9058-21
12-27-2021
Joe C. Irvine Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On March 16, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order dated August 20, 2021, the Court then directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Petitioner has failed to do so, and mail served on petitioner has been returned to the Court by the U.S. Postal Service as undeliverable. The petition further raises multiple other jurisdictional concerns, as it indicates that petitioner is deceased.
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 petitioner failed to pay the Court's filing fee. It is further
ORDRED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner c/o Ashley Smith at 3146 Saginaw St., West Sacramento, CA 95891.