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Lee v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 4802-23 (U.S.T.C. Aug. 18, 2023)

Opinion

4802-23

08-18-2023

TERESA V. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On March 2, 2023, correspondence from or on behalf of petitioner was filed as an imperfect petition to commence the above-docketed case. By Order served April 4, 2023, the Court directed petitioner to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioner.

In view of the foregoing, 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. It is further

ORDERED that petitioner's Motion To Proceed Remotely, filed April 12, 2023, is denied as moot.

Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".


Summaries of

Lee v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 4802-23 (U.S.T.C. Aug. 18, 2023)
Case details for

Lee v. Comm'r of Internal Revenue

Case Details

Full title:TERESA V. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 18, 2023

Citations

No. 4802-23 (U.S.T.C. Aug. 18, 2023)