From Casetext: Smarter Legal Research

Adams v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 1581-22 (U.S.T.C. Mar. 10, 2023)

Opinion

1581-22

03-10-2023

RICHARD IRVING ADAMS, 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, nor has any report establishing proper fiduciary or next friend representation been filed, 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

Adams v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 1581-22 (U.S.T.C. Mar. 10, 2023)
Case details for

Adams v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD IRVING ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 1581-22 (U.S.T.C. Mar. 10, 2023)