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Simmons v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 17344-22 (U.S.T.C. Mar. 21, 2023)

Opinion

17344-22

03-21-2023

RONNIE SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On July 27, 2022, unsigned 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 Orders served August 8 and 15, 2022, the Court directed petitioner to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered December 6, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.

Subsequently, on December 19, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on December 20, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before January 4, 2023, to file a Ratification of Petition bearing petitioner's original signature. That Order also warned petitioner that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of 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 Ratification of Petition.


Summaries of

Simmons v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 17344-22 (U.S.T.C. Mar. 21, 2023)
Case details for

Simmons v. Comm'r of Internal Revenue

Case Details

Full title:RONNIE SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 17344-22 (U.S.T.C. Mar. 21, 2023)