Kostin v. Comm'r of Internal Revenue

Full title: ANDREW LOUIS KOSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Feb 10, 2023

No. 24574-21S (U.S.T.C. Feb. 10, 2023)

Opinion

24574-21S

02-10-2023

ANDREW LOUIS KOSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that the Clerk of the Court shall serve upon petitioner with this Order a copy of the Court's Order previously served October 13, 2021.

The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.