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Livingston v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 10486-22 (U.S.T.C. Mar. 10, 2023)

Opinion

10486-22

03-10-2023

TAMESHA LIVINGSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On May 2, 2022, 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 Order served May 10, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 7, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on September 19, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on September 19, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before October 12, 2022, to file an Amended Petition bearing petitioner's original signature. That Order also warned petitioner that if the Amended Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended 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 Amended Petition.


Summaries of

Livingston v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 10486-22 (U.S.T.C. Mar. 10, 2023)
Case details for

Livingston v. Comm'r of Internal Revenue

Case Details

Full title:TAMESHA LIVINGSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 10486-22 (U.S.T.C. Mar. 10, 2023)