Opinion
20328-23S
03-19-2024
STEVEN TARPINIAN & ELIZABETH TARPINIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 26, 2023, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served December 28, 2023, the Court directed petitioners to file an amended petition. Petitioners failed to do so.
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 grounds that petitioners failed to file a proper amended petition. The Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners file a properly signed amended petition. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance," then by clicking on "Case Related Forms."