Opinion
16046-23
12-29-2023
RODNEY L. WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The Tax Court is separate and independent from the Internal Revenue Service. Because the Petition filed to commence this case on October 6, 2023, has not been ratified by petitioner after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioner files a Ratification of Petition within 30 days from the date of service of this Order.