Opinion
12305-24
09-18-2024
CHRISTOPHER T. SIDES & AMANDA SIROIS Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 29, 2024, petitioners filed the Petition to commence this case which, as received by the Court, consisted only of a Statement of Taxpayer Identification Number and the second page of a Petition form. By Order served July 30, 2024, the Court directed petitioners to file an Amended Petition. Because petitioners have failed to file an Amended Petition, 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. Petitioners are reminded to include the docket number of this case on any documents filed with the Court.