From Casetext: Smarter Legal Research

Purnell v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 37765-21 (U.S.T.C. Nov. 30, 2022)

Opinion

37765-21

11-30-2022

CHARLES PURNELL, 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 IRS. Because the petition filed to commence this case on December 29, 2021, has not been ratified by petitioner 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 this case if, as previously directed, petitioner files a ratification of petition within 30 days from the date of service of this Order.


Summaries of

Purnell v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 37765-21 (U.S.T.C. Nov. 30, 2022)
Case details for

Purnell v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES PURNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 37765-21 (U.S.T.C. Nov. 30, 2022)