Opinion
10022-23
10-11-2023
JOSE A. GONZALEZ CUEVAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 13, 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 June 23, 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 August 17, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on August 23, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on August 23, 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.
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.
Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".