Opinion
2486-23
05-02-2023
MELODY MATLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 25, 2023, the Court received from petitioner a letter, which was filed as the petition to commence this case in order to protect the taxpayer to the extent possible. By Order issued March 2, 2023, the Court directed petitioner to file an amended petition and to pay the Court's $60.00 filing fee. No response has been received from petitioner. Because petitioner has failed to file an amended petition and to pay the Court's $60.00 filing fee for this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files an amended petition and pays the Court's filing fee (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee). Forms are 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.