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Elam v. Comm'r of Internal Revenue

United States Tax Court
Oct 7, 2021
No. 15272-20S (U.S.T.C. Oct. 7, 2021)

Opinion

15272-20S

10-07-2021

Chanda L. Elam Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, 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.

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Summaries of

Elam v. Comm'r of Internal Revenue

United States Tax Court
Oct 7, 2021
No. 15272-20S (U.S.T.C. Oct. 7, 2021)
Case details for

Elam v. Comm'r of Internal Revenue

Case Details

Full title:Chanda L. Elam Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Oct 7, 2021

Citations

No. 15272-20S (U.S.T.C. Oct. 7, 2021)