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Stephens v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 961-22S (U.S.T.C. Mar. 14, 2023)

Opinion

961-22S

03-14-2023

JECHIAH STEPHENS & CHARIS STEPHENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On January 31, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served February 3 and 7, 2022, the Court directed petitioners 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 October 17, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on October 21, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on October 21, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity, on or before November 11, 2022, to file a Ratification of Petition bearing petitioners' original signatures. 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 petitioners failed to file a proper Ratification of Petition.


Summaries of

Stephens v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 961-22S (U.S.T.C. Mar. 14, 2023)
Case details for

Stephens v. Comm'r of Internal Revenue

Case Details

Full title:JECHIAH STEPHENS & CHARIS STEPHENS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 961-22S (U.S.T.C. Mar. 14, 2023)