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Barton v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2023
No. 8061-23 (U.S.T.C. Aug. 23, 2023)

Opinion

8061-23

08-23-2023

SEAN M. BARTON & KATHRYN A. BARTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On May 9, 2023, 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 May 22, 2023, 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.

Subsequently, on June 21, 2023, the Court received from petitioners payment of the Court's $60.00 filing fee. However, no Amended Petition has been received to date. 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

Barton v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2023
No. 8061-23 (U.S.T.C. Aug. 23, 2023)
Case details for

Barton v. Comm'r of Internal Revenue

Case Details

Full title:SEAN M. BARTON & KATHRYN A. BARTON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 23, 2023

Citations

No. 8061-23 (U.S.T.C. Aug. 23, 2023)