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Abusodah v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18791-21 (U.S.T.C. Mar. 7, 2023)

Opinion

18791-21

03-07-2023

HASAN H. ABUSODAH & MAJEDA A. YOUSEF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On May 24, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 24, 2021, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 3, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on August 10, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on August 10, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before September 6, 2022, to file an Amended Petition bearing petitioners' original signatures. However, no Amended Petition has been received.

Accordingly, the premises considered, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioners failed to file a proper Amended Petition.


Summaries of

Abusodah v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18791-21 (U.S.T.C. Mar. 7, 2023)
Case details for

Abusodah v. Comm'r of Internal Revenue

Case Details

Full title:HASAN H. ABUSODAH & MAJEDA A. YOUSEF, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 18791-21 (U.S.T.C. Mar. 7, 2023)