Opinion
20244-22
10-24-2022
LYDIA SPICER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because petitioner has failed to pay the Court's $60.00 filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 24, 2022, is moot.
The Court, on its own motion, will consider reinstating this case if petitioner pays the Court's filing fee within 30 days from the date of service of this Order. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. 1