Opinion
270-24
02-28-2024
DANIEL MCMILLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE.
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.
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 petitioners submit for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov). Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "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. However, the Court also warns that the case could be dismissed AGAIN if jurisdiction is shown to be lacking for reasons other than the filing fee.