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Smiley v. Comm'r of Internal Revenue

United States Tax Court
Sep 6, 2024
No. 11740-24 (U.S.T.C. Sep. 6, 2024)

Opinion

11740-24

09-06-2024

BARBARA A. SMILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

Because petitioner has failed to submit the filing fee, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions are moot.

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. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. However, the Court also warns that the case could be dismissed AGAIN if jurisdiction is shown to be lacking for reasons other than the filing fee.


Summaries of

Smiley v. Comm'r of Internal Revenue

United States Tax Court
Sep 6, 2024
No. 11740-24 (U.S.T.C. Sep. 6, 2024)
Case details for

Smiley v. Comm'r of Internal Revenue

Case Details

Full title:BARBARA A. SMILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 6, 2024

Citations

No. 11740-24 (U.S.T.C. Sep. 6, 2024)