Scruggs v. Comm'r of Internal Revenue

Full title: RICHARD T. SCRUGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jan 18, 2023

No. 21423-22 (U.S.T.C. Jan. 18, 2023)

Opinion

21423-22

01-18-2023

RICHARD T. SCRUGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction. It is further

ORDERED that all pending motions are moot.

The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.