Opinion
14366-21
12-15-2021
Delroy Walters Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
Upon due consideration and for cause, petitioner having failed to comply with the Court's Orders directing payment of the filing fee and ratification of the petition, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if the filing fee is paid and a ratification submitted within 30 days from the date of service of this Order. Instructions on how to pay the filing fee and ratify the petition can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. 1