Opinion
1036-24
02-13-2024
PIA DI FIORE SUBERO, 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. On January 17, 2024, the Court received from petitioner an imperfect petition, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. By Order served January 23, 2024, the Court directed petitioner to file a proper Amended Petition and pay the $60.00 filing fee. On February 6, 2024, petitioner submitted a Motion to Dismiss indicating that she wished to close this case.
In view of the foregoing, and it appearing that petitioner does not intend to file an Amended Petition or pay the Court's filing fee, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are moot.