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Thomas v. Comm'r of Internal Revenue

United States Tax Court
Nov 20, 2023
No. 13754-23 (U.S.T.C. Nov. 20, 2023)

Opinion

13754-23

11-20-2023

BEVERLY MICHELL THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On August 28, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served August 30, 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 thereof. Petitioner has 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 petitioner failed to file a proper Amended Petition and pay the Court's filing fee.

Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, a properly signed amended petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms".


Summaries of

Thomas v. Comm'r of Internal Revenue

United States Tax Court
Nov 20, 2023
No. 13754-23 (U.S.T.C. Nov. 20, 2023)
Case details for

Thomas v. Comm'r of Internal Revenue

Case Details

Full title:BEVERLY MICHELL THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 20, 2023

Citations

No. 13754-23 (U.S.T.C. Nov. 20, 2023)