Opinion
3771-20
12-23-2021
Steven B. Russell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On February 25, 2020, a petition was filed to commence the above-docketed case. That petition was not accompanied by payment of the Court's $60.00 filing fee. By Order dated March 4, 2020, the Court therefore directed petitioner to pay the filing fee or submit an application for waiver thereof. Petitioner has failed to do so.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee.
Petitioner is advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is 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.