Dunn v. Comm'r of Internal Revenue

Full title: JAMES D. DUNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 17, 2022

No. 25110-21 (U.S.T.C. Oct. 17, 2022)

Opinion

25110-21

10-17-2022

JAMES D. DUNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On July 12, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served October 6, 2021, the Court directed petitioner 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 October 15, 2021, the Court received from petitioner 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 petitioner failed to file a proper Amended Petition.