Opinion
18840-23S
01-23-2024
WILLIAM R. LEE JR., DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because petitioner has failed to submit the filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. The Court would note, however, that appropriate fiduciary representation for the deceased taxpayer will also need to be established for jurisdictional purpose in due course.