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McGruder v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2024
No. 22421-22 (U.S.T.C. Mar. 22, 2024)

Opinion

22421-22

03-22-2024

GARY MCGRUDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 5, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. That decision is now final. See I.R.C. §§ 7481(a)(1), 7483; Stewart v. Commissioner, 127 T.C. 109, 111-112 (2006).

On February 21, 2024, petitioner submitted a miscellany of documents to the Court which we filed on the same date as petitioner's Report. By Order served February 27, 2024, we informed petitioner that the decision in this case has become final and that, consequently, the Court lacks jurisdiction to take any action in it.

Nevertheless, on March 18, 2024, petitioner submitted nearly 80 pages of additional documents which we filed on the same date as petitioner's Report. Again, the nature of the relief sought by petitioner in his latest Report, if any, is not clear to the Court. Indeed, the entire submission is either illegible or incomprehensible. In any event, because the Court no longer has jurisdiction in this case, it is

ORDERED that no action will be taken in response to petitioner's Report filed on March 18, 2024. Because petitioner has persisted in making frivolous submissions in this case after being informed that the decision has become final, it is further

ORDERED that no action will be taken in response to any future submissions by petitioner in this case.


Summaries of

McGruder v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2024
No. 22421-22 (U.S.T.C. Mar. 22, 2024)
Case details for

McGruder v. Comm'r of Internal Revenue

Case Details

Full title:GARY MCGRUDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 22, 2024

Citations

No. 22421-22 (U.S.T.C. Mar. 22, 2024)