Stroupe v. Comm'r of Internal Revenue

Full title: CASEY STROUPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 11, 2024

No. 16102-23S (U.S.T.C. Apr. 11, 2024)

Opinion

16102-23S

04-11-2024

CASEY STROUPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

The petition in this case was filed on October 10, 2023. That petition was not properly executed in that it does not bear the original signature of petitioner, of someone who has the legal capacity to execute the petition on behalf of petitioner, or of counsel admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure.

On February 27, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not properly executed. On March 27, 2024, respondent filed a Status Report, in which respondent asserts that petitioner does not object to respondent's motion.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted. It is further

ORDERED that this case is dismissed for lack of jurisdiction on the ground that the petition was not properly executed.