Opinion
22070-21
12-29-2021
James Kinstle Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 21, 2021, the Court received from petitioner a letter, which letter referenced a dispute with respect to the 2018 taxable year. 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. 22070-21. On September 16 and 17, 2021, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation on or before November 1, 2021, and October 28, 2021, respectively. On October 13, 2021, 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 requesting that the case be dismissed. Accordingly, it appearing that petitioner does not intend to file a Ratification of Petition and pay the filing fee as directed in the Court's Orders, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.