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Scott v. Comm'r of Internal Revenue

United States Tax Court
Dec 14, 2021
No. 19259-21 (U.S.T.C. Dec. 14, 2021)

Opinion

19259-21

12-14-2021

Shirley Scott Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On June 1, 2021, this Court received and filed a letter from petitioner as the petition to commence this case. The Court's $60.00 filing fee was not paid.

By Order dated August 20, 2021, the Court directed petitioner to pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On October 4, 2021, petitioner filed a letter, in which petitioner indicates that this matter has been resolved with the IRS and she does not wish to continue to prosecute this case. Petitioners' letter suggests that she does not intend to pay the Court's filing fee.

Upon due consideration, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee.


Summaries of

Scott v. Comm'r of Internal Revenue

United States Tax Court
Dec 14, 2021
No. 19259-21 (U.S.T.C. Dec. 14, 2021)
Case details for

Scott v. Comm'r of Internal Revenue

Case Details

Full title:Shirley Scott Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Dec 14, 2021

Citations

No. 19259-21 (U.S.T.C. Dec. 14, 2021)