Opinion
9179-24S
08-30-2024
SCOTT D. BENNION & STEPHANIE BENNION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 5, 2024, the Court issued an Order to Show Cause. That Order directed petitioners to show cause in writing why the Court should not issue an Order removing the small tax case designation, as it appears that the amount in dispute for the tax year at issue in this case exceeds $50,000.00 and, therefore, this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463. No response has been received from petitioners.
On June 27, 2024, the Court issued an Order directing petitioners to file a Ratification of Petition. Again, no response has been received from petitioners. Accordingly, because the Petition filed to commence this case on June 4, 2024, has not been ratified by petitioners after the Court provided an opportunity to do so, we will dismiss this case for lack of jurisdiction
Upon due consideration of the foregoing, it is ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case as a regular tax case. It is further
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, petitioners file a Ratification of Petition within 30 days from the date of service of this Order. Petitioners are reminded to include the docket number above on any documents filed with the Court.