Opinion
8129-23
08-24-2023
JOEY E. MINCEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
The Tax Court is separate and independent from the IRS. Because petitioner has failed to pay the Court's $60.00 filing fee for this case or to file an Application for Waiver of Filing Fee, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.