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Lapoint v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2022
No. 10019-22S (U.S.T.C. Oct. 17, 2022)

Opinion

10019-22S

10-17-2022

JASON CARL LAPOINT & STEFANIE ABERNETHY LAPOINT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

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

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioners file a ratification of petition within 30 days from the date of service of this Order.


Summaries of

Lapoint v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2022
No. 10019-22S (U.S.T.C. Oct. 17, 2022)
Case details for

Lapoint v. Comm'r of Internal Revenue

Case Details

Full title:JASON CARL LAPOINT & STEFANIE ABERNETHY LAPOINT, Petitioners v…

Court:United States Tax Court

Date published: Oct 17, 2022

Citations

No. 10019-22S (U.S.T.C. Oct. 17, 2022)