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Stokes v. Commissioner of Internal Revenue

United States Tax Court
Jun 15, 2021
No. 6835-21 (U.S.T.C. Jun. 15, 2021)

Opinion

6835-21

06-15-2021

Teresita L. Stokes Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

By Order dated May 13, 2021, the Court directed petitioner to file an amended petition and pay the Court's $60.00 filing fee. On June 8, 2021, using the Court's amended petition form provided to petitioner, petitioner filed a document in which petitioner indicates petitioner no longer wishes to prosecute this case. The Court filed that document as petitioner's first amended petition. Petitioner's filing of that document suggests that petitioner does not intend to file a proper amended petition and pay the Court's filing fee.

Upon due consideration, it is

ORDERED that petitioner's first amended petition is recharacterized as a motion to dismiss. It is further

ORDERED that petitioner's motion is granted in that this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file a proper amended petition and pay the Court's filing fee.


Summaries of

Stokes v. Commissioner of Internal Revenue

United States Tax Court
Jun 15, 2021
No. 6835-21 (U.S.T.C. Jun. 15, 2021)
Case details for

Stokes v. Commissioner of Internal Revenue

Case Details

Full title:Teresita L. Stokes Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Jun 15, 2021

Citations

No. 6835-21 (U.S.T.C. Jun. 15, 2021)