Kinkela v. Comm'r of Internal Revenue

Full title: FELLY KINKELA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 29, 2023

No. 4105-23S (U.S.T.C. Sep. 29, 2023)

Opinion

4105-23S

09-29-2023

FELLY KINKELA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On June 8, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds that petitioner failed to ratify the petition, as directed by the Court. That Order became final on September 6, 2023.

On September 14, 2023, the Court received from petitioner and lodged a Ratification of Petition. The postmark date on the envelope in which the Ratification of Petition was received is September 9, 20203. Both the lodged and mailing dates of the Ratification of Petition are after the date the Court's Order of Dismissal for Lack of Jurisdiction became final.

Upon due consideration of the foregoing, it is

ORDERED that the Court will take no action with respect to petitioner's above-referenced Ratification of Petition and it shall remain unfiled.