Nzoiwu v. Comm'r of Internal Revenue

Full title: POLYCARP NZOIWU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 10, 2023

No. 10707-22 (U.S.T.C. Mar. 10, 2023)

Opinion

10707-22

03-10-2023

POLYCARP NZOIWU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.