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Lely v. Comm'r of Internal Revenue

United States Tax Court
Aug 6, 2024
No. 9765-24 (U.S.T.C. Aug. 6, 2024)

Opinion

9765-24

08-06-2024

KRISTINE LELY & KYLE LELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE.

The Petition received by the Court consisted only of a Statement of Taxpayer Identification Number. In addition, the Court's filing fee for this case was not paid. By Order served June 14, 2024, the Court directed petitioners to file an Amended Petition and pay the Court's filing fee. Petitioners have failed to comply with the Court's Order. Accordingly, it is

ORDERED that this case is dismissed for lack of jurisdiction.

Petitioners are 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, petitioners file an Amended Petition and pay the Court's filing fee. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. Petitioners are reminded to include the docket number above on any documents filed with the Court.


Summaries of

Lely v. Comm'r of Internal Revenue

United States Tax Court
Aug 6, 2024
No. 9765-24 (U.S.T.C. Aug. 6, 2024)
Case details for

Lely v. Comm'r of Internal Revenue

Case Details

Full title:KRISTINE LELY & KYLE LELY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 6, 2024

Citations

No. 9765-24 (U.S.T.C. Aug. 6, 2024)