Opinion
20773-22
01-25-2024
ALICE NGAMJITAKHON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 13, 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 November 14, 2022, the Court directed petitioner to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioner, and respondent on January 24, 2024, filed a Motion To Dismiss.
In view of the foregoing, it is
ORDERED that respondent's just-referenced Motion To Dismiss is granted in that 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".