Opinion
37455-21S
11-30-2022
ALEC THOMAS, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
The petition filed to commence this case was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order served June 28, 2022, the Court directed petitioner to file a ratification of petition. That Order, which was served on petitioner, has been received by the Court as returned mail. Petitioner has failed to keep the Court informed of his current mailing address, as required by Rule 21(b)(4).
Upon due consideration of the foregoing, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating this case if, as previously directed, petitioner files a ratification of petition within 30 days from the date of service of this Order.