Opinion
6508-24
05-01-2024
JESSICA PARRA, 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 IRS. On April 23, 2024, the Court received a mailing from petitioner, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. By Order served April 25, 2024, the Court directed petitioner to file an amended petition and pay the $60.00 filing fee. Petitioner subsequently notified the Court that she had not intended to file a case in this Court and that she wished to close the case.
In view of the foregoing, and it appearing that petitioner does not intend to pay the Court's filing fee, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.