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James v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 3944-22 (U.S.T.C. Aug. 5, 2022)

Opinion

3944-22

08-05-2022

MICHAEL JAMES & TABATHA PROBY-JAMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Because petitioners have failed to file a proper amended petition and pay the Court's $60.00 filing fee, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 1, 2022, is moot.

The Court, on its own motion, will consider reinstating this case if petitioners file a proper amended petition and pay the Court's filing fee within 30 days from the date of service of this Order. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.


Summaries of

James v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 3944-22 (U.S.T.C. Aug. 5, 2022)
Case details for

James v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL JAMES & TABATHA PROBY-JAMES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 3944-22 (U.S.T.C. Aug. 5, 2022)