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Covarrubias v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 37248-21 (U.S.T.C. Mar. 8, 2023)

Opinion

37248-21

03-08-2023

ELOY C. COVARRUBIAS & BRENDA L. COVARRUBIAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

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 the petition is ratified within 30 days from the date of service of this order.


Summaries of

Covarrubias v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 37248-21 (U.S.T.C. Mar. 8, 2023)
Case details for

Covarrubias v. Comm'r of Internal Revenue

Case Details

Full title:ELOY C. COVARRUBIAS & BRENDA L. COVARRUBIAS, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 37248-21 (U.S.T.C. Mar. 8, 2023)