Villalon v. Comm'r of Internal Revenue

Full title: Efren Villalon Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 14, 2022

No. 32359-21 (U.S.T.C. Mar. 14, 2022)

Opinion

32359-21

03-14-2022

Efren Villalon Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

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 respondent's motion to dismiss for failure to state a claim upon which relief can be granted, filed December 16, 2021, 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 30 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.