Opinion
6971-24
07-25-2024
ROBERTA R. GONZALES & PETER BELPORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 3, 2024, petitioners filed only a Statement of Taxpayer Identification Number as the Petition to commence this case. That document does not satisfy the requirements for a proper petition under the Tax Court Rules of Practice and Procedure. By Order served May 6, 2024, the Court directed petitioners to file, on or before July 5, 2024, an Amended Petition. To date, petitioners have failed to do so.
Accordingly, because petitioners have failed to file an Amended Petition, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioners are 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, petitioners file an Amended Petition. Petitioners are reminded to include the docket number above on any documents filed with the Court.