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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 1217-22 (U.S.T.C. Mar. 6, 2023)

Opinion

1217-22

03-06-2023

SAMUEL R. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 7, 2022, correspondence from or on behalf of petitioner was filed as an imperfect petition to commence the above-docketed case. Following a Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure filed by respondent, the Court by Order served July 27, 2022, the Court directed petitioner to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioner.

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 ground that petitioner failed to file a proper Amended Petition.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 1217-22 (U.S.T.C. Mar. 6, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:SAMUEL R. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 1217-22 (U.S.T.C. Mar. 6, 2023)