From Plus One v. Comm'r of Internal Revenue

Full title: FORM PLUS ONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 18, 2023

No. 21284-22 (U.S.T.C. Apr. 18, 2023)

Opinion

21284-22

04-18-2023

FORM PLUS ONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On September 20, 2022, a partial copy of an apparent notice of deficiency was filed as an imperfect petition to commence this case. By Order served October 5, 2022, the Court directed petitioner to, inter alia, file a proper amended petition. Petitioner failed to comply with that Order. Thereafter, by Order served February 10, 2023, the Court extended the time for petitioner to file a proper amended petition to March 13, 2023. To date, petitioner has failed to file a proper amended petition.

Upon due consideration and for cause, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that, after being afforded a reasonable opportunity to do so, petitioner has failed to file a proper amended petition. It is further

ORDERED that the Court's Order served October 11, 2022, at Docket Index No. 6 is hereby deemed stricken from the Court.