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Spencer v. Comm'r of Internal Revenue

United States Tax Court
Dec 30, 2021
No. 23246-21 (U.S.T.C. Dec. 30, 2021)

Opinion

23246-21

12-30-2021

Steven Wayne Spencer, Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge.

Because the petition has not been ratified as directed by the Court's Order issued September 24, 2021, it is

ORDERED that this case is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating the case if a ratification of petition is filed within 30 days from the date of service of this Order.


Summaries of

Spencer v. Comm'r of Internal Revenue

United States Tax Court
Dec 30, 2021
No. 23246-21 (U.S.T.C. Dec. 30, 2021)
Case details for

Spencer v. Comm'r of Internal Revenue

Case Details

Full title:Steven Wayne Spencer, Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Dec 30, 2021

Citations

No. 23246-21 (U.S.T.C. Dec. 30, 2021)