Cole v. Comm'r of Internal Revenue

Full title: LATASHA COLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 2, 2024

No. 16875-23 (U.S.T.C. Jan. 2, 2024)

Opinion

16875-23

01-02-2024

LATASHA COLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

The Tax Court is separate and independent from the Internal Revenue Service. By Order issued November 20, 2023, the Court directed petitioner to file a proper Amended Petition on or before December 12, 2023. A form for purposes of filing an Amended Petition was attached to that Order. However, petitioner has failed to file a proper Amended Petition.

Upon due consideration, therefore, it is

ORDERED that this case is dismissed for lack of jurisdiction.

Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files a proper Amended Petition. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".