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Velez-Cruz v. Comm'r of Internal Revenue

United States Tax Court
Feb 17, 2023
No. 35154-21 (U.S.T.C. Feb. 17, 2023)

Opinion

35154-21

02-17-2023

HELIODERO VELEZ-CRUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerriganm Chief Judge.

On November 17, 2021, 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 14, 2022, 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 28, 2022, 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

Velez-Cruz v. Comm'r of Internal Revenue

United States Tax Court
Feb 17, 2023
No. 35154-21 (U.S.T.C. Feb. 17, 2023)
Case details for

Velez-Cruz v. Comm'r of Internal Revenue

Case Details

Full title:HELIODERO VELEZ-CRUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 17, 2023

Citations

No. 35154-21 (U.S.T.C. Feb. 17, 2023)