Opinion
3365-24S
05-17-2024
MARVIN WINKFIELD & LATASHA SPEARS WINKFIELD, Petitioners 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 petitioners have failed to file an Amended Petition in this case, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioners are advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioners file an Amended Petition. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Petitioners are reminded to include the docket number of this case on any documents filed with the Court.