From Casetext: Smarter Legal Research

Smith v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2023
No. 9834-23S (U.S.T.C. Sep. 18, 2023)

Opinion

9834-23S

09-18-2023

DARRON T. SMITH & TASHA E. SABINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, 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

Smith v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2023
No. 9834-23S (U.S.T.C. Sep. 18, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:DARRON T. SMITH & TASHA E. SABINO, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Sep 18, 2023

Citations

No. 9834-23S (U.S.T.C. Sep. 18, 2023)