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Lockett v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2022
No. 25175-21 (U.S.T.C. Sep. 1, 2022)

Opinion

25175-21

09-01-2022

SARITA DENISE LOCKETT & RAYSEAN DONALD LOCKETT, 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

Lockett v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2022
No. 25175-21 (U.S.T.C. Sep. 1, 2022)
Case details for

Lockett v. Comm'r of Internal Revenue

Case Details

Full title:SARITA DENISE LOCKETT & RAYSEAN DONALD LOCKETT, Petitioners v…

Court:United States Tax Court

Date published: Sep 1, 2022

Citations

No. 25175-21 (U.S.T.C. Sep. 1, 2022)