Opinion
26506-21
01-27-2022
Alvin Darrell Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
By Orders issued October 21, 2021, and December 3, 2021, the Court directed petitioner to pay the Court's $60.00 filing fee. 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 $60.00 filing fee.