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Thomas v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 27048-22 (U.S.T.C. Mar. 29, 2023)

Opinion

27048-22

03-29-2023

NANCY THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On December 5, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served January 10, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration.

Subsequently, on February 10, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Amended Petition has been received to date. 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 petitioner failed to file a proper Amended Petition.


Summaries of

Thomas v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 27048-22 (U.S.T.C. Mar. 29, 2023)
Case details for

Thomas v. Comm'r of Internal Revenue

Case Details

Full title:NANCY THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 29, 2023

Citations

No. 27048-22 (U.S.T.C. Mar. 29, 2023)