Opinion
1529-22
03-23-2022
Giovanna Laurella Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On January 4, 2022, this Court, which is separate and independent from the IRS, received from petitioner a letter, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Order dated March 2, 2022, the Court directed petitioner to pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On March 16, 2022, petitioner filed a Letter Dated March 8, 2022, in which petitioner indicates that this matter has been resolved with the IRS and petitioner does not wish 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 ground that petitioner failed to pay the Court's filing fee.