Opinion
31778-21
04-11-2022
JEFF FACTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 21, 2021, the Court received from petitioner a letter, which letter requested petition forms for dispute with the Internal Revenue Service regarding taxes. To protect any statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 31778-21. On January 4, 2022, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before February 18, 2022. However, that same date, on January 4, 2022, the Court then received from petitioner a further letter indicating that petitioner did not intend by the initial correspondence with this Court to begin a case herein and that petitioner preferred to work administratively through the Internal Revenue Service to resolve the tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order served January 4, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.