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Phifer v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2021
No. 7023-20 (U.S.T.C. Aug. 30, 2021)

Opinion

7023-20

08-30-2021

Allana Phifer & Anthony Phifer Petitioners v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Phifer v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2021
No. 7023-20 (U.S.T.C. Aug. 30, 2021)
Case details for

Phifer v. Comm'r of Internal Revenue

Case Details

Full title:Allana Phifer & Anthony Phifer Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Aug 30, 2021

Citations

No. 7023-20 (U.S.T.C. Aug. 30, 2021)