Opinion
1769-23
06-07-2023
TRACY BROWN & KATHY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the IRS. Because petitioners have failed to file an amended petition in this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioners are advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners file an amended petition. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".