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Chugg v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 35594-21 (U.S.T.C. Aug. 5, 2022)

Opinion

35594-21

08-05-2022

JEFFREY B. CHUGG & NANCY CHUGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

Because petitioners have failed to file a proper amended petition and pay the Court's $60.00 filing fee, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 10, 2022, is moot.

The Court, on its own motion, will consider reinstating this case if petitioners file a proper amended petition and pay the Court's filing fee within 30 days from the date of service of this Order. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.


Summaries of

Chugg v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 35594-21 (U.S.T.C. Aug. 5, 2022)
Case details for

Chugg v. Comm'r of Internal Revenue

Case Details

Full title:JEFFREY B. CHUGG & NANCY CHUGG, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 35594-21 (U.S.T.C. Aug. 5, 2022)