Opinion
22421-22
02-27-2024
GARY MCGRUDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 5, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. That decision is now final. See I.R.C. §§ 7481(a)(1), 7483; Stewart v. Commissioner, 127 T.C. 109, 111-112 (2006).
On February 21, 2024, petitioner submitted a miscellany of documents to the Court. And on the same date, the Court filed those documents as petitioner's Report. The nature of the relief sought by petitioner in the Report, if any, is not clear to the Court. In any event, as noted above, the decision in this case is now final, and, to the extent petitioner may be seeking to vacate that decision, the Court lacks jurisdiction to do so. It is accordingly
ORDERED that no action will be taken in response to petitioner's Report.