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Min v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 8541-22 (U.S.T.C. Mar. 13, 2023)

Opinion

8541-22

03-13-2023

YONG H. MIN & LIM S. LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On April 11, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served April 26, 2022, the Court directed petitioners 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 15, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on October 3, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on October 3, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity to file an Amended Petition. 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 petitioners failed to file a proper Amended Petition.


Summaries of

Min v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 8541-22 (U.S.T.C. Mar. 13, 2023)
Case details for

Min v. Comm'r of Internal Revenue

Case Details

Full title:YONG H. MIN & LIM S. LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 8541-22 (U.S.T.C. Mar. 13, 2023)