Opinion
9941-23
08-01-2023
JAMAL D. LAWSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order served June 22, 2023, the Court directed petitioner to file a proper amended petition and pay the $60.00 filing fee. Attached to the copy of the Order served on petitioner was a copy of the Court's two-page simplified amended petition form that petitioner could use to comply with the Order. The Order warned that failure to file such an amended petition and pay the Court's filing fee could result in the dismissal of this case.
On July 28, 2023, the Court received and filed a First Amended Petition. The filing consists solely of a partially completed copy of page one of the Court's two-page simplified amended petition form. Petitioner has not included the second page of the form in his mailing. In addition to being incomplete, the filing is unexecuted and does not contain any assignments of error. As the foregoing demonstrates, the filing does not comply with the Rules of the Court as to the form and content of a proper amended petition. To date, the filing fee for this case remains unpaid.
Because petitioner has failed to file a proper amended petition and pay the filing fee, it is
ORDERED that this case is dismissed for lack of jurisdiction.
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 and pays the Court's filing fee of $60.00. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.