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Leininger v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 20723-22 (U.S.T.C. Nov. 30, 2022)

Opinion

20723-22

11-30-2022

LARRY L. LEININGER & SHIRLENE A. LEININGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

On September 12, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served September 23, 2022, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Petitioners have failed to do so.

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 grounds that petitioners failed to file a proper Amended Petition and pay the Court's filing fee.


Summaries of

Leininger v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 20723-22 (U.S.T.C. Nov. 30, 2022)
Case details for

Leininger v. Comm'r of Internal Revenue

Case Details

Full title:LARRY L. LEININGER & SHIRLENE A. LEININGER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 20723-22 (U.S.T.C. Nov. 30, 2022)