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Johnson, Lewis & Mount, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 24896-21 (U.S.T.C. Mar. 8, 2023)

Opinion

24896-21

03-08-2023

JOHNSON, LEWIS & MOUNT, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On July 6, 2021, 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 October 8, 2021, 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 August 11, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, payment of the Court's $60.00 filing fee was received from petitioner. The Court on August 31, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before September 21, 2022, to file an Amended Petition bearing petitioner's original signature. That Order also warned petitioner that if the Amended Petition is not received by that 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.


Summaries of

Johnson, Lewis & Mount, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 24896-21 (U.S.T.C. Mar. 8, 2023)
Case details for

Johnson, Lewis & Mount, LLC v. Comm'r of Internal Revenue

Case Details

Full title:JOHNSON, LEWIS & MOUNT, LLC, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 24896-21 (U.S.T.C. Mar. 8, 2023)