Opinion
15749-22
09-21-2022
JENNIFER L. PENLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 27, 2022, this Court, which is separate and independent from the IRS, received from petitioner a letter, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid.
By Order dated July 15, 2022, the Court directed petitioner to pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On September 19, 2022, petitioner filed a Letter Dated September 12, 2022, in which petitioner indicates that she does not wish to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to pay the Court's filing fee.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
Petitioner is advised that the Court, on its own motion, will consider reinstating the case if, within 30 days from the date of service of this Order, petitioner pays the Court's filing fee (or if petitioner submits for the Court's consideration an Application for Waiver of 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 in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.