Opinion
21754-21
12-13-2021
Regina Drake Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On June 9, 2021, an imperfect petition was filed to commence this deficiency case. The Court's $60.00 filing fee was not paid. By Order served September 15, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee. To date, petitioner has failed to comply with that Order.
On October 26, 2021, petitioner filed a motion to dismiss, requesting that her petition be withdrawn on the basis that she and respondent have since resolved the dispute over the underlying tax liability in this case.
Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the 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 petitioner's motion to dismiss is denied as moot.