Drosos v. Comm'r of Internal Revenue

Full title: JOANNA DROSOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 18, 2023

No. 2255-23 (U.S.T.C. May. 18, 2023)

Opinion

2255-23

05-18-2023

JOANNA DROSOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on January 25, 2023, has not been ratified by petitioner 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, petitioner files a ratification of petition within 30 days from the date of service of this Order.