Opinion
23085-21
01-10-2022
Genaline Q. Viray Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 22, 2021, the Court received a letter from petitioner, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid. By Order dated October 7, 2021, the Court directed petitioner to pay the Court's $60.00 filing fee for this case (or file an Application for Waiver of Filing Fee for consideration). On November 5, 2021, petitioner filed a Letter Dated October 28, 2021, stating that the above-referenced letter was mistakenly addressed to the Court and that petitioner does not wish to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to pay the Court's filing fee.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee.