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Raines v. Commissioner of Internal Revenue

United States Tax Court
Jun 9, 2021
No. 7175-21 (U.S.T.C. Jun. 9, 2021)

Opinion

7175-21

06-09-2021

Claude A. Raines Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On February 26, 2021, the Court received from petitioner a letter, which was filed as an imperfect petition to commence this case in order to protect petitioner's interests to the extent possible. By Order dated May 17, 2021, the Court directed petitioner to file an amended petition and pay the Court's $60.00 filing fee for this case. On June 4, 2021, petitioner filed a Letter Dated May 26, 2021, indicating that this matter has been resolved with the IRS and he does not wish to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to file an amended petition and pay the filing fee.

Upon due consideration, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner has failed to file an amended petition and pay the Court's filing fee.


Summaries of

Raines v. Commissioner of Internal Revenue

United States Tax Court
Jun 9, 2021
No. 7175-21 (U.S.T.C. Jun. 9, 2021)
Case details for

Raines v. Commissioner of Internal Revenue

Case Details

Full title:Claude A. Raines Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Jun 9, 2021

Citations

No. 7175-21 (U.S.T.C. Jun. 9, 2021)