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Malcolms v. Comm'r of Internal Revenue

United States Tax Court
Sep 19, 2023
No. 11622-23 (U.S.T.C. Sep. 19, 2023)

Opinion

11622-23

09-19-2023

SARAH MALCOLMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On July 19, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served July 21, 2023, 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 thereof. Petitioner has failed to do so.

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 grounds that petitioner failed to file a proper Amended Petition and pay the Court's filing fee.

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 an amended petition and pays the Court's filing fee (or if petitioner submits for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov). Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html


Summaries of

Malcolms v. Comm'r of Internal Revenue

United States Tax Court
Sep 19, 2023
No. 11622-23 (U.S.T.C. Sep. 19, 2023)
Case details for

Malcolms v. Comm'r of Internal Revenue

Case Details

Full title:SARAH MALCOLMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 19, 2023

Citations

No. 11622-23 (U.S.T.C. Sep. 19, 2023)