Opinion
3194-23S
08-14-2023
CONSTANCE D. DIONNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On February 13, 2023, correspondence from or on behalf of petitioner was filed as an imperfect petition to commence the above-docketed case. By Order served March 16, 2023, the Court directed petitioner to file an Amended Petition for consideration. However, no Amended Petition has been received from petitioner.
In view of the foregoing, 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 Amended Petition.
Petitioner is 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, a properly signed Amended Petition is filed. Forms are available on the Court's website, www.ustaxcourt.gov, by choosing "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Petitioner is reminded that the Amended Petition must be signed by petitioner personally, as the Tax Court, unlike the Internal Revenue Service (IRS) does not recognize powers of attorney.