Opinion
25965-22
03-24-2023
WESTCHESTER MEDICAL MANAGEMENT CORP., 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 IRS. Because the petition filed to commence this case on November 21, 2022, has not been properly ratified by petitioner after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.