Opinion
7662-23
08-19-2024
BRAD HURST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 4, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served May 16, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 11, 2023, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on July 26, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on July 26, 2023, vacated the Order of Dismissal for Lack of Jurisdiction and reopened the case. An Order served July 5, 2024, then gave petitioner a final opportunity to file an Amended Petition bearing petitioner's original signature. That Order also warned petitioner that if the Amended Petition is not received by the specified date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended Petition has been received.
Accordingly, the premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to file a proper Amended Petition.
Petitioner is 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, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".