Williams v. Comm'r of Internal Revenue

Full title: Jutta Williams, Deceased Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Jan 25, 2022

No. 31209-21 (U.S.T.C. Jan. 25, 2022)

Opinion

31209-21

01-25-2022

Jutta Williams, Deceased Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

On September 23, 2021, this Court, which is separate and independent from the IRS, received an imperfect petition, which was apparently submitted on behalf of petitioner by petitioner's daughter, Simona Long. That imperfect petition was filed by the Court 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 Orders issued December 27, 2021, the Court directed petitioner to pay the Court's filing fee on or before February 7, 2022, and designated Seattle, Washington as the place of trial in this case. Those Orders has been returned to the Court by the U.S. Postal Service as undeliverable.

On January 7, 2022, respondent filed a motion to dismiss for lack of prosecution.

Upon due consideration, it is

ORDERED that the time within which petitioner shall pay the Court's filing fee (or submit for consideration an application for waiver of filing fee, which is which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms") is extended to February 14, 2022. 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. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further

ORDERED that, on or before February 14, 2022, petitioner shall file an Objection to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case. It is further

ORDERED that, along with the copy of this Order served on petitioner, the Clerk of the Court is directed to serve a copy of the Court's Orders issued December 27, 2021. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve petitioner at: 27426 146th Avenue, S.E., Kent, WA 98042.