Opinion
5849-24
06-27-2024
CRAIG MINOR, 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 Internal Revenue Service. Because petitioner has failed to ratify the Petition, filed April 11, 2024, and to pay the filing fee for this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on petitioner at: 4110 Gaston Avenue, Montgomery, Alabama 36105
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 a Ratification of Petition and pays the Court's 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 on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. It is further