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Vogelei v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 36681-21 (U.S.T.C. Mar. 10, 2023)

Opinion

36681-21

03-10-2023

GEORGE VOGELEI & MARIA VOGELEI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On December 10, 2021, correspondence from or on behalf of 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 March 22, 2022, 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. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 1, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on September 30, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on September 30, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioners a final opportunity to file an Amended Petition. That Order also warned petitioners that if the Amended Petition is not received by that 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

Vogelei v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 36681-21 (U.S.T.C. Mar. 10, 2023)
Case details for

Vogelei v. Comm'r of Internal Revenue

Case Details

Full title:GEORGE VOGELEI & MARIA VOGELEI, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 36681-21 (U.S.T.C. Mar. 10, 2023)