Opinion
14699-23
11-09-2023
JEFFREY RODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Orders served September 14 and 25, 2023, respectively, the Court directed petitioner Jeffrey Rodd to pay the Court's $60.00 filing fee for this case (or to submit an Application for Waiver of Filing Fee for the Court's consideration) and to file a Ratification of Petition. Petitioner failed to pay the filing fee, as directed by the Court. On November 6, 2023, entered an Order of Dismissal for Lack of Jurisdiction on the grounds that petitioner failed to pay the filing fee. On November 7, 2023, petitioner submitted a Ratification of Petition and a Letter Dated November 6, 2023. However, because the filing fee for this case remains unpaid and petitioner has not submitted an Application for Waiver of Filing fee for consideration, this case remains closed.
Upon due consideration of the foregoing, it is
ORDERED that the Court will take no action concerning the above-described Ratification of Petition and Letter Dated November 6, 2023.
Petitioner is reminded that the Court, on its own motion, will consider reinstating this case if the filing fee is paid within 30 days from the date of service of the Order of Dismissal for Lack of Jurisdiction. Forms are available on the Court's website, www.ustaxcourt.gov by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.