From Casetext: Smarter Legal Research

Rockwell v. Comm'r of Internal Revenue

United States Tax Court
Jan 19, 2024
No. 18703-23 (U.S.T.C. Jan. 19, 2024)

Opinion

18703-23

01-19-2024

HOLLY ROCKWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On November 20, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served November 29, 2023, 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 thereof. Petitioner has failed to do so.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file a proper Amended Petition and pay the Court's filing fee.


Summaries of

Rockwell v. Comm'r of Internal Revenue

United States Tax Court
Jan 19, 2024
No. 18703-23 (U.S.T.C. Jan. 19, 2024)
Case details for

Rockwell v. Comm'r of Internal Revenue

Case Details

Full title:HOLLY ROCKWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 19, 2024

Citations

No. 18703-23 (U.S.T.C. Jan. 19, 2024)