Opinion
19729-23
04-01-2024
LAVON D. MILLER & AUTUMN R. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
The Tax Court is separate and independent from the Internal Revenue Service. Because the Petition filed to commence this case on December 14, 2023, 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. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve this Order on petitioners at their address in the Court's record.
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. Petitioners are reminded to include the docket number above on any documents filed with the Court.