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Alvarez v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2024
No. 10020-24S (U.S.T.C. Aug. 12, 2024)

Opinion

10020-24S

08-12-2024

GUILMER ALVAREZ & MARISOL BALLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On June 18, 2024, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served June 20, 2024, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Petitioners have failed to do so.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file a proper Amended Petition and pay the Court's filing fee.


Summaries of

Alvarez v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2024
No. 10020-24S (U.S.T.C. Aug. 12, 2024)
Case details for

Alvarez v. Comm'r of Internal Revenue

Case Details

Full title:GUILMER ALVAREZ & MARISOL BALLON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 12, 2024

Citations

No. 10020-24S (U.S.T.C. Aug. 12, 2024)