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Wiley v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 17861-21S (U.S.T.C. Feb. 7, 2023)

Opinion

17861-21S

02-07-2023

LAVERN D. WILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On May 17, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 17, 2021, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration.

Subsequently, on November 11, 2021, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Amended Petition has been received to date. Accordingly, the premises considered, 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.


Summaries of

Wiley v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 17861-21S (U.S.T.C. Feb. 7, 2023)
Case details for

Wiley v. Comm'r of Internal Revenue

Case Details

Full title:LAVERN D. WILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 7, 2023

Citations

No. 17861-21S (U.S.T.C. Feb. 7, 2023)