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Davis v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 16827-22 (U.S.T.C. Mar. 23, 2023)

Opinion

16827-22

03-23-2023

TARENCE J. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On July 18, 2022, 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 August 3, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered December 1, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on December 23, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on December 27, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before January 17, 2023, to file a Ratification of Petition bearing petitioner's original signature. That Order also warned petitioner that if the Ratification of Petition is not received by that date, the Court might again dismiss this case for lack of jurisdiction. However, no Ratification of 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 Ratification of Petition.


Summaries of

Davis v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 16827-22 (U.S.T.C. Mar. 23, 2023)
Case details for

Davis v. Comm'r of Internal Revenue

Case Details

Full title:TARENCE J. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 16827-22 (U.S.T.C. Mar. 23, 2023)