Copeland v. Comm'r of Internal Revenue

Full title: MARTHA COPELAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 14, 2023

No. 16401-23 (U.S.T.C. Nov. 14, 2023)

Opinion

16401-23

11-14-2023

MARTHA COPELAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

By Order served October 18, 2023, the Court directed petitioner to file a proper amended petition and pay the $60.00 filing fee. To date, petitioner has failed to comply with that Order.

However, on November 7, 2023, the Court received and filed a letter by petitioner dated October 28, 2023. The letter states that the document filed by the Court as an imperfect petition to commence this case on October 11, 2023, was not intended as a petition and requests that the Court close the case.

In view of the foregoing, and it appearing that petitioner does not intend to file an amended petition and pay the Court's filing fee, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.