Smith v. Comm'r of Internal Revenue

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

Court: United States Tax Court

Date published: Aug 17, 2023

No. 5202-23 (U.S.T.C. Aug. 17, 2023)

Opinion

5202-23

08-17-2023

LATOYA SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On March 14, 2023, correspondence from or on behalf of petitioner was filed as an imperfect petition to commence the above-docketed case. By Order served April 17, 2023, 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.

Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".