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Hideo Imai v. Comm'r of Internal Revenue

United States Tax Court
Oct 19, 2022
No. 13909-22S (U.S.T.C. Oct. 19, 2022)

Opinion

13909-22S

10-19-2022

HIDEO IMAI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

The petition filed in paper form to commence this case on June 7, 2022, was not properly executed in that it does not bear either the original signature of petitioner or of a practitioner who is admitted to practice before this Court. By Order served July 5, 2022, the Court directed petitioner to file a ratification of petition. No response has been received from petitioner. Accordingly, because the petition 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.


Summaries of

Hideo Imai v. Comm'r of Internal Revenue

United States Tax Court
Oct 19, 2022
No. 13909-22S (U.S.T.C. Oct. 19, 2022)
Case details for

Hideo Imai v. Comm'r of Internal Revenue

Case Details

Full title:HIDEO IMAI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 19, 2022

Citations

No. 13909-22S (U.S.T.C. Oct. 19, 2022)