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Madrid v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 17181-22 (U.S.T.C. Mar. 27, 2023)

Opinion

17181-22

03-27-2023

INES A. MEJIA MADRID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On July 18, 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 August 5, 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 December 7, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on January 3, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on January 10, 2023, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity to file an Amended Petition bearing petitioner's original signature. 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

Madrid v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 17181-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Madrid v. Comm'r of Internal Revenue

Case Details

Full title:INES A. MEJIA MADRID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 17181-22 (U.S.T.C. Mar. 27, 2023)