Opinion
15921-22
03-08-2023
STEVEN FEAGINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On July 1, 2022, correspondence from or on behalf of petitioner was filed as an imperfect petition to commence the above-docketed case. Following a Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure filed by respondent, the Court by Order served September 2, 2022, the Court directed petitioner to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioner.
In view of the foregoing, 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.