Opinion
10005-21
03-04-2022
Adela I Torres Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 15, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid. By Order served June 7, 2021, the Court directed petitioner to pay the filing fee for this case or submit an application for waiver of filing fee for the Court's consideration. No response has been received from petitioner.
On December 8, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Service.
Upon due consideration, 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 on the ground that petitioner failed to pay the Court's filing fee. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction is denied as moot.
Petitioner is advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 60 days from the date of service of this Order (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.