Opinion
2488-21
09-08-2021
Trenella Charise Miller Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On January 21, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for her 2018 tax year. The Court's $60.00 filing fee for this case was not paid. By Order dated March 26, 2021, the Court directed petitioner to pay the Court's filing fee or file an application for waiver of filing fee for the Court's consideration. On April 5, 2021, due to an inadvertent clerical error, a minute entry was made in the Court's record indicating that petitioner paid the filing fee. Petitioner, however, has not paid the filing fee. Accordingly, we will strike that minute entry from the record and dismiss this case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that the minute entry dated April 5, 2021, indicating that the filing fee for this case was paid is stricken from the Court's record. It is further
ORDERED that, because petitioner has failed to submit the Court's $60.00 filing fee for this case, this case is dismissed for lack of jurisdiction.
Petitioner is advised that 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 (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is 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.
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