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Richard v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 25090-22 (U.S.T.C. Mar. 27, 2023)

Opinion

25090-22

03-27-2023

KIZZY RICHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On December 1, 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 December 2, 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. That same day, petitioner paid the $60.00 filing fee. However, due to inadvertent clerical error, by Order of Dismissal for Lack of Jurisdiction entered January 19, 2023, this case was dismissed for petitioner's supposed failure to pay the filing fee, rather than failure to file an Amended Petition.

At that juncture, the Court on February 6, 2023, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity to file an Amended Petition bearing petitioner's original signature. That Order also warned petitioner that if the Amended Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended 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 petitioner failed to file a proper Amended Petition.


Summaries of

Richard v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 25090-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Richard v. Comm'r of Internal Revenue

Case Details

Full title:KIZZY RICHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 25090-22 (U.S.T.C. Mar. 27, 2023)