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Barrington v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 22477-22S (U.S.T.C. Mar. 28, 2023)

Opinion

22477-22S

03-28-2023

MATTHEW H. BARRINGTON & ASHLEY BARRINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On October 11, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served October 21 and 31, 2022, the Court directed petitioners to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 5, 2023, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on January 11, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on January 11, 2023, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before February 2, 2023, to file a Ratification of Petition bearing petitioners' original signatures. That Order also warned petitioners that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of Petition has been received.

Accordingly, the premises considered, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioners failed to file a proper Ratification of Petition.


Summaries of

Barrington v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 22477-22S (U.S.T.C. Mar. 28, 2023)
Case details for

Barrington v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW H. BARRINGTON & ASHLEY BARRINGTON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 22477-22S (U.S.T.C. Mar. 28, 2023)