Opinion
33344-21
10-06-2022
LEONIDES NORIEGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order served January 12, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee. That Order warned petitioner that failure to pay the Court's filing fee could result in dismissal of this case. To date, petitioner has failed to comply with the Court's Order.
Because petitioner has failed to pay the filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating this case if petitioner pays the Court's filing fee within 30 days from the date of service of this Order. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.