Opinion
14545-23
01-22-2024
SAMUEL R. COBB IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On September 7, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served September 12, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered November 2, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on November 17, 2023, petitioner filed an Application for Waiver of Filing Fee, which application was granted by the Court, and the fee has been waived. At that juncture, the Court on November 21, 2023, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity to file an Amended Petition bearing petitioner's original signature. That Order also warned petitioner that if the Amended Petition is not received by the specified date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended Petition has been received. However, no Amended Petition has been received to date.
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 petitioner failed to file a proper Amended Petition.