Opinion
19970-21
12-13-2021
Sunni L. Burke & William V. Walbek Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On June 3, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated March 22, 2021, issued to petitioners with respect to the 2018 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 19970-21. On August 31, 2021, the Court issued an Order directing that payment of the filing fee for this litigation be made, or an application for waiver thereof submitted, on or before October 7, 2021. On September 30, 2021, the Court then received from petitioners a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to pay the filing fee as directed in the Court's Order dated August 31, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.