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Puente v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 15517-22 (U.S.T.C. Mar. 8, 2023)

Opinion

15517-22

03-08-2023

OSCAR PUENTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On July 12, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served July 13, 2022, the Court directed petitioner 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.

Subsequently, on July 19, 2022, petitioner filed an Application for Waiver of Filing Fee, which application was granted by the Court, and the fee has been waived. The time for filing an Amended Petition was also extended. However, no Amended Petition has been received to date. 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 petitioner failed to file a proper Amended Petition.


Summaries of

Puente v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 15517-22 (U.S.T.C. Mar. 8, 2023)
Case details for

Puente v. Comm'r of Internal Revenue

Case Details

Full title:OSCAR PUENTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 15517-22 (U.S.T.C. Mar. 8, 2023)