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Williams v. Comm'r of Internal Revenue

United States Tax Court
Jan 24, 2023
No. 8837-20 (U.S.T.C. Jan. 24, 2023)

Opinion

8837-20

01-24-2023

AVILA C. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN, CHIEF JUDGE

On July 10, 2020, correspondence from or on behalf of petitioner, without an original signature, was filed as a petition to commence the above-docketed case. By Order served September 9, 2020, the Court directed petitioner to file a Ratification of Petition. No response to the Court's Order was received. However, by Order of Dismissal for Lack of Jurisdiction entered August 4, 2021, this case was dismissed inadvertently on the ground of failure to pay the filing fee.

Hence, the Court on September 14, 2021, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before October 6, 2021, to file a Ratification of Petition bearing petitioner's original signature. That Order also warned petitioner that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of 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 petitioner failed to file a proper Ratification of Petition.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Jan 24, 2023
No. 8837-20 (U.S.T.C. Jan. 24, 2023)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:AVILA C. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 24, 2023

Citations

No. 8837-20 (U.S.T.C. Jan. 24, 2023)