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Phillips v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18732-21 (U.S.T.C. Mar. 7, 2023)

Opinion

18732-21

03-07-2023

SHERRIE PHILLIPS & KEVIN BYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On May 24, 2021, unsigned 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 Orders served August 26 and 27, 2021, the Court directed petitioners to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 3, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on August 8, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on August 8, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before August 30, 2022, to file a Ratification of Petition bearing petitioners' original signatures. That Order also warned petitioners that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of 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 Ratification of Petition.


Summaries of

Phillips v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18732-21 (U.S.T.C. Mar. 7, 2023)
Case details for

Phillips v. Comm'r of Internal Revenue

Case Details

Full title:SHERRIE PHILLIPS & KEVIN BYERS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 18732-21 (U.S.T.C. Mar. 7, 2023)