Opinion
540-24
04-01-2024
CARMEN PECORINO & SILVANA PECORINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 8, 2024, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served January 11, 2024, the Court directed petitioners to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioners.
In view of the foregoing, 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.
Petitioners are 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, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".