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Calhoun v. Comm'r of Internal Revenue

United States Tax Court
Dec 26, 2023
No. 19018-23 (U.S.T.C. Dec. 26, 2023)

Opinion

19018-23

12-26-2023

CALANDA CALHOUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

By Order served December 4, 2023, the Court directed petitioner to file a proper amended petition and pay the $60.00 filing fee. On December 20, 2023, petitioner submitted a document titled, "Plaintiffs Amended Petition/Motion to Dismiss," which the Court filed on the same date as petitioner's Motion to Dismiss. Among other things, petitioner states therein that the documents received by the Court and filed as the Petition to commence this case on November 28, 2023, were not intended as such.

In view of the foregoing, and it appearing that petitioner does not intend to pay the Court's filing fee, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further

ORDERED that, to the extent there is a request for relief contained in petitioner's Motion to Dismiss, it is moot.


Summaries of

Calhoun v. Comm'r of Internal Revenue

United States Tax Court
Dec 26, 2023
No. 19018-23 (U.S.T.C. Dec. 26, 2023)
Case details for

Calhoun v. Comm'r of Internal Revenue

Case Details

Full title:CALANDA CALHOUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 26, 2023

Citations

No. 19018-23 (U.S.T.C. Dec. 26, 2023)