Opinion
35459-21
03-18-2022
Christopher Miller Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On November 22, 2021, this Court, which is separate and independent from the IRS, received a letter from petitioner. Attached to that letter is a partial copy of a notice of deficiency issued for petitioner's 2018 tax year. Because taxpayers have a limited period of time in which to file a Tax Court petition after a notice of deficiency is issued, the Court filed petitioner's letter as an imperfect petition to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid. By Order served January 14, 2022, the Court directed petitioner to file an amended petition and pay the Court's filing fee. To date, petitioner has failed to file an amended petition and submit the Court's $60.00 filing fee for this case.
Upon due consideration of the foregoing, 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 the 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 in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.