Watkins v. Comm'r of Internal Revenue

Full title: CAROL IRENE WATKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 21, 2022

No. 8355-22 (U.S.T.C. Jul. 21, 2022)

Opinion

8355-22

07-21-2022

CAROL IRENE WATKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

This Court is separate and independent from the IRS. 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 all pending motions are 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.