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Wells v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2024
No. 12144-24 (U.S.T.C. Sep. 18, 2024)

Opinion

12144-24

09-18-2024

DANNY M. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On September 13, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. That Order informed petitioner that the Court would consider reinstating this case if petitioner paid the filing fee within 30 days. At this time, the filing fee remains unpaid, and this case remains closed.

Nevertheless, on September 15 and 17, 2024, made two electronic filings with the Court, designating those filings as a petitioner's "Motion for Certification of an Interlocutory Order to Permit Immediate Appeal" and "Motion in Limine," respectively. Review of these filings shows that-like each of petitioner's other electronic filings in this case to date-they are incomprehensible, frivolous, or both. Moreover, review of the Court's records reveals that petitioner made over 25 wholly frivolous electronic filings in the case he previously commenced at Docket No. 3648-21 before that case was dismissed for lack of jurisdiction.

In view of the foregoing, petitioner is cautioned that any future abuses of his eFiling privileges (i.e., frivolous, unnecessary, or otherwise procedurally improper filings) may result in the revocation of those privileges.

Upon due consideration and for cause, it is

ORDERED that petitioner's above-referenced filings at Docket Index Nos. 9 and 10 are deemed stricken from the Court's record in this case.


Summaries of

Wells v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2024
No. 12144-24 (U.S.T.C. Sep. 18, 2024)
Case details for

Wells v. Comm'r of Internal Revenue

Case Details

Full title:DANNY M. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 18, 2024

Citations

No. 12144-24 (U.S.T.C. Sep. 18, 2024)