Fields v. Comm'r of Internal Revenue

Full title: JIMMY FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 2, 2023

No. 2570-23 (U.S.T.C. May. 2, 2023)

Opinion

2570-23

05-02-2023

JIMMY FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Because the petition has not been ratified after the Court provided an opportunity to do so, and because petitioner has failed to submit the Court's $60.00 filing fee for this case, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions are moot.