Opinion
8015-23
07-13-2023
SIERRA CHARLIE MCGARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the IRS. Because petitioner has failed to pay the Court's $60.00 filing fee for this case or to file an Application for Waiver of Filing Fee, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.
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 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 choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html.