Opinion
15758-22
10-12-2022
JASON A. SMITH, 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 or a proper amended petition as directed by Order issued July 18, 2022, 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 and an amended petition filed within 30 days from the date of service of this Order. Instructions can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.