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Smith v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2022
No. 8980-21S (U.S.T.C. Oct. 18, 2022)

Opinion

8980-21S

10-18-2022

OBADIAH OMAR SMITH, Petitioner 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
Oct 18, 2022
No. 8980-21S (U.S.T.C. Oct. 18, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:OBADIAH OMAR SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 18, 2022

Citations

No. 8980-21S (U.S.T.C. Oct. 18, 2022)