Opinion
1120-22SL
10-25-2022
1200 4TH ST PUYALLUP, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 10, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders served April 28, 2022, therefore directed petitioner, inter alia, to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. No response to the Court's Order has been received.
The premises considered, it is ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.