Minor v. Comm'r of Internal Revenue

Full title: DAHLIA R. MINOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 17, 2023

No. 13520-23 (U.S.T.C. Nov. 17, 2023)

Opinion

13520-23

11-17-2023

DAHLIA R. MINOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On August 23, 2023, 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 29, 2023, 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.

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, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".