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Vazquez v. Comm'r of Internal Revenue

United States Tax Court
Jan 19, 2024
No. 11374-23 (U.S.T.C. Jan. 19, 2024)

Opinion

11374-23

01-19-2024

PEREZ N. VAZQUEZ A.K.A. NOE J. PEREZ & BAUTISTA M. RAMIR A.K.A MA T. BAUTISTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On July 13, 2023, correspondence from petitioners, not accompanied by payment of the Court's filing fee, was filed as a Petition to commence the above-docketed case. By Order served July 18, 2023, the Court directed petitioners 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. No response to the Court's Order was received. By Order of Dismissal for Lack of Jurisdiction entered September 14, 2023, this case was dismissed for petitioners' failure to file an Amended Petition and pay the filing fee as directed by the Court.

Subsequently, on November 13, 2023, petitioners paid the filing fee. At that juncture, the Court on November 13, 2023, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity to file an Amended Petition bearing petitioners' original signatures. That Order also warned petitioners that if the Amended Petition is not received by the specified date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended Petition has been received.

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 petitioners failed to file a proper Amended Petition.


Summaries of

Vazquez v. Comm'r of Internal Revenue

United States Tax Court
Jan 19, 2024
No. 11374-23 (U.S.T.C. Jan. 19, 2024)
Case details for

Vazquez v. Comm'r of Internal Revenue

Case Details

Full title:PEREZ N. VAZQUEZ A.K.A. NOE J. PEREZ & BAUTISTA M. RAMIR A.K.A MA T…

Court:United States Tax Court

Date published: Jan 19, 2024

Citations

No. 11374-23 (U.S.T.C. Jan. 19, 2024)