Hamilton v. Comm'r of Internal Revenue

Full title: HANK HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 12, 2023

No. 27166-22 (U.S.T.C. Jun. 12, 2023)

Opinion

27166-22

06-12-2023

HANK HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on December 8, 2022, has not been ratified by petitioner 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, petitioner files a ratification of petition within 30 days from the date of service of this Order.