Spicer v. Comm'r of Internal Revenue

Full title: CANDICE SPICER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 20, 2022

No. 15739-22 (U.S.T.C. Oct. 20, 2022)

Opinion

15739-22

10-20-2022

CANDICE SPICER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

The Tax Court is separate and independent from the IRS. Because petitioner has failed to submit the Court's $60.00 filing fee for this case, it is

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

ORDERED that all pending motions are denied as moot.