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Smith-Benson v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 16990-22 (U.S.T.C. Nov. 2, 2022)

Opinion

16990-22

11-02-2022

PAULA SMITH-BENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

On July 19, 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 3, 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 October 4, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. 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

Smith-Benson v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 16990-22 (U.S.T.C. Nov. 2, 2022)
Case details for

Smith-Benson v. Comm'r of Internal Revenue

Case Details

Full title:PAULA SMITH-BENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 16990-22 (U.S.T.C. Nov. 2, 2022)