Opinion
25435-22
01-03-2023
SHARON PITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 14, 2022, this Court, which is separate and independent from the IRS, received from petitioner a letter, which was filed as a petition to commence this case in order to protect the taxpayer's interests to the extent possible. By Order served December 6, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee for this case. On December 28, 2022, petitioner filed a Letter Dated December 15, 2022, explaining 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 of the foregoing, it is
ORDERED that this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee.