Opinion
3435-23
03-16-2023
JAMES SIMONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
The petition in this case was filed on February 13, 2023. The Court's $60.00 filing fee in this case was not paid. See Internal Revenue Code section 7451. Because petitioner has failed to pay the filing fee, it is
ORDERED that this case is dismissed.