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Leon v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 17455-22 (U.S.T.C. Nov. 22, 2022)

Opinion

17455-22

11-22-2022

FELICIANO LEON & MARIA H. DE LEAON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

This Court is separate and independent from the IRS. Because petitioners have failed to submit the Court's $60.00 filing fee for this case, it is

ORDERED that this case is dismissed for lack of jurisdiction.

Petitioners are advised that 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 (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee, which is 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.


Summaries of

Leon v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 17455-22 (U.S.T.C. Nov. 22, 2022)
Case details for

Leon v. Comm'r of Internal Revenue

Case Details

Full title:FELICIANO LEON & MARIA H. DE LEAON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 17455-22 (U.S.T.C. Nov. 22, 2022)