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Poppy v. Comm'r of Internal Revenue

United States Tax Court
Oct 14, 2022
No. 3734-22 (U.S.T.C. Oct. 14, 2022)

Opinion

3734-22

10-14-2022

MELISSA POPPY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

The Petition to commence this case was filed on February 2, 2022. However, petitioner failed to submit the Court's $60.00 filing fee with the Petition. Accordingly, by Order served March 9, 2022, the Court directed petitioner to pay the Court's filing fee. The Order warned petitioner that failure to comply could result in the dismissal of the case.

On April 13, 2022, petitioner filed an Application for Waiver of Filing Fee. By Order served April 18, 2022, and for reasons set forth therein, the Court denied that Application and directed petitioner to pay the filing fee on or before May 31, 2022. The Order again warned petitioner that failure to comply could result in the dismissal of the case. Petitioner failed to pay the Court's filing fee as directed.

On September 14, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner had failed to pay the filing fee in this case. The Order informed petitioner that the Court would consider reinstating the case if the filing fee was paid within 30 days from the date of service of the Order. To date, the filing fee remains unpaid in this case, and, consequently, the case remains closed.

On October 11, 2022, the Court received and filed a second Application for Waiver of Filing Fee from petitioner.

Upon due consideration and for cause, it is

ORDERED that the Court will take no action on petitioner's Application for Waiver of Filing Fee, filed October 11, 2022.


Summaries of

Poppy v. Comm'r of Internal Revenue

United States Tax Court
Oct 14, 2022
No. 3734-22 (U.S.T.C. Oct. 14, 2022)
Case details for

Poppy v. Comm'r of Internal Revenue

Case Details

Full title:MELISSA POPPY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 14, 2022

Citations

No. 3734-22 (U.S.T.C. Oct. 14, 2022)