Jones v. Comm'r of Internal Revenue

Full title: Koketia Jones Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Aug 9, 2021

No. 3959-21 (U.S.T.C. Aug. 9, 2021)

Opinion

3959-21

08-09-2021

Koketia Jones Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On February 1, 2021, this Court, which is separate and independent from the IRS, received from petitioner a letter, which was filed as the petition to commence this case to protect petitioner's interests to the extent possible. The Court's $60.00 filing fee was not paid.

By Order dated April 14, 2021, the Court directed petitioner to file an amended petition and pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On May 4, 2021, petitioners filed a Letter Dated April 24, 2021, in which petitioner indicates that petitioner does not wish to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to file an amended petition and pay the Court's filing fee.

Upon due consideration, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to file an amended petition and pay the Court's filing fee.