Opinion
3248-24
05-21-2024
CONSTANCE MORTON, Petitioner 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. On February 27, 2024, petitioner electronically submitted a blank copy of the petition form, which the Court filed as the Petition to commence this case in order to protect the taxpayer's interests to the extent possible. By Order served February 28, 2024, the Court directed petitioner to file an Amended Petition.
Because petitioner has failed to file an Amended Petition, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files an Amended Petition. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms".