Opinion
4832-22
03-20-2023
DERRICK LAMBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On February 16, 2022, unsigned 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 Orders served July 7, 2022, the Court directed petitioner to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered November 10, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on November 28, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on December 1, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before December 22, 2022, to file a Ratification of Petition bearing petitioner's original signature. That Order also warned petitioner that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of 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 Ratification of Petition.