Opinion
6878-21
01-25-2022
Leon Edward Pugh, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
Because petitioner has failed to file a proper amended petition and pay the Court's $60.00 filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 29, 2021, is denied as moot.
The Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files a proper amended petition and pays the Court's filing fee. 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.