From Casetext: Smarter Legal Research

Lowe v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 7466-22 (U.S.T.C. Nov. 22, 2022)

Opinion

7466-22

11-22-2022

MILTON L. LOWE, II & KELLI H. LOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

Because petitioners have failed to submit the filing fee (or submit an Application for Waiver of Filing Fee for consideration) as directed by the Court's Order served April 8, 2022, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions are moot.

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). 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 Application for Waiver of Filing Fee form is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".


Summaries of

Lowe v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 7466-22 (U.S.T.C. Nov. 22, 2022)
Case details for

Lowe v. Comm'r of Internal Revenue

Case Details

Full title:MILTON L. LOWE, II & KELLI H. LOWE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 7466-22 (U.S.T.C. Nov. 22, 2022)