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Roberts v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 23810-21 (U.S.T.C. Oct. 31, 2022)

Opinion

23810-21

10-31-2022

COURTNEY ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On June 30, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served October 4, 2021, 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 of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 10, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on August 18, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on August 18, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before September 14, 2022, to file an Amended Petition bearing petitioner's original signature. That Order also warned petitioner that if the Amended Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended Petition has been received.

Accordingly, the premises considered, 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.


Summaries of

Roberts v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 23810-21 (U.S.T.C. Oct. 31, 2022)
Case details for

Roberts v. Comm'r of Internal Revenue

Case Details

Full title:COURTNEY ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 31, 2022

Citations

No. 23810-21 (U.S.T.C. Oct. 31, 2022)