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Cruz v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18914-22 (U.S.T.C. Mar. 7, 2023)

Opinion

18914-22

03-07-2023

FERNANDO ELIAS CRUZ & M. CRUZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On August 18, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 26, 2022, the Court directed petitioners 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.

Subsequently, on September 28, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. 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 petitioners failed to file a proper Amended Petition.


Summaries of

Cruz v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18914-22 (U.S.T.C. Mar. 7, 2023)
Case details for

Cruz v. Comm'r of Internal Revenue

Case Details

Full title:FERNANDO ELIAS CRUZ & M. CRUZ, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 18914-22 (U.S.T.C. Mar. 7, 2023)