Opinion
18399-23
01-19-2024
ANTONIO A. GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The Tax Court is separate and independent from the IRS. Because petitioner has failed to file an Amended Petition in this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files an Amended Petition. A form for that purpose was attached to the Court's Order served November 22, 2023.