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Ramirez v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 19027-22 (U.S.T.C. Mar. 8, 2023)

Opinion

19027-22

03-08-2023

CLAUDIA RAMIREZ A.K.A. CLAUDIA GUERRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On August 16, 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 August 29, 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 September 20, 2022, petitioner filed an Application for Waiver of Filing Fee, which application was granted by the Court, and the fee has been waived. 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

Ramirez v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 19027-22 (U.S.T.C. Mar. 8, 2023)
Case details for

Ramirez v. Comm'r of Internal Revenue

Case Details

Full title:CLAUDIA RAMIREZ A.K.A. CLAUDIA GUERRA, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 19027-22 (U.S.T.C. Mar. 8, 2023)