Opinion
20204-23S
04-22-2024
SEAN MALIK MCCARTHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order served December 22, 2023, the Court directed petitioner to pay the Court's filing fee of $60.00. That Order warned petitioner that failure to do so could result in the dismissal of this case. Thereafter, by Order served January 5, 2024, the Court directed petitioner to file a ratification of petition. Following petitioner's failure to submit the filing fee, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on February 12, 2024. On February 26, 2024, the Court received and filed a Ratification of Petition by petitioner.
At that juncture, the Court by Order served February 28, 2024, vacated its Order of Dismissal for Lack of Jurisdiction and afforded petitioner an additional opportunity to pay the filing fee and prosecute this case. That Order also warned petitioner that fee was not received by the specified date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, nothing further has been received from petitioner.
Accordingly, the premises considered, 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.
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.