Opinion
31834-21
04-26-2022
WILLIAM D. MORPHIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
Because petitioner has failed to submit the filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Change Place of Trial to Kansas City, Missouri, filed December 14, 2021, is denied as moot.
The Court, on its own motion, will consider reinstating this case if the filing fee is paid within 30 days from the date of service of this Order. 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.