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Hayes v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 18049-22S (U.S.T.C. Nov. 22, 2022)

Opinion

18049-22S

11-22-2022

JEREMIAH HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Because the petition filed to commence this case on August 8, 2022, has not been ratified by petitioner after the Court directed petitioner 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.


Summaries of

Hayes v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 18049-22S (U.S.T.C. Nov. 22, 2022)
Case details for

Hayes v. Comm'r of Internal Revenue

Case Details

Full title:JEREMIAH HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 18049-22S (U.S.T.C. Nov. 22, 2022)