Opinion
23794-21
12-06-2021
Janine Kido Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 28, 2021, an imperfect petition was filed to commence this deficiency case. The Court's $60.00 filing fee was not paid. Accordingly, by Order served October 1, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee.
On October 15, 2021, petitioner filed a first amended petition, attaching thereto a copy of the aforementioned Order. In the first amended petition, petitioner states: "I am not disputing the amount owed. I mailed the IRS a check in September." To date, petitioner has not paid the Court's $60.00 filing fee as directed.
In view of the foregoing, and it appearing that petitioner does not intend to pay the Court's filing fee, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.