Hendricks v. Comm'r of Internal Revenue

Full title: CYRELL HENDRICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Sep 8, 2022

No. 33702-21 (U.S.T.C. Sep. 8, 2022)

Opinion

33702-21

09-08-2022

CYRELL HENDRICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden Special Trial Judge

ORDER OF DISMISSAL

Diana L. Leyden Special Trial Judge

Petitioner filed a petition in this case on December 13, 2021, but did not pay the filing fee. On the line on the petition that required the date of the IRS issued notice and the city and state of the IRS office that issued the notice, petitioner wrote "sep. 13". Petitioner did not attach a copy of the notice of deficiency to the petition.

On February 9, 2022, respondent filed a Motion for More Definite Statement Pursuant to Rule 51 (motion). Respondent has been unable to contact petitioner to discuss his case and petitioner's views on the granting of respondent's motion are unknown. By order served July 20, 2022, respondent's motion was assigned to the undersigned for disposition.

The Court has also attempted to contact petitioner for the purpose of scheduling a conference call with the parties, but has been unsuccessful. The Court directed petitioner, in an order served August 1, 2022, to file an Amended Petition, a Statement of Taxpayer Identification Number, and provide more detailed information about his case by September 2, 2022. The Court attached copies of these forms to its order. Further, the Court directed petitioner in the same order to pay the filing fee or file an Application for Waiver of Filing Fee, a copy of which was also attached to the order. The Court warned petitioner that if he did not file these forms or pay the filing fee, the Court may dismiss his case. To date, an amended petition has not been filed, nor has the filing fee been paid or a waiver of the filing fee been filed with the Court. Petitioner has electronic access (eAccess) to the case and is able to electronically file and view documents in his Tax Court case.

By order served September 8, 2022, this case was assigned to the undersigned for trial or other disposition.

Upon due consideration, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further

ORDERED that respondent's Motion for More Definite Statement Pursuant to Rule 51, filed February 9, 2022, is denied as moot.