Opinion
3698-22
05-12-2022
FREDA M. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On February 2, 2022, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated January 3, 2022, issued to petitioner with respect to the 2019 taxable year. To protect petitioner's 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. 3698-22. On March 9, 2022, 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 May 9, 2022. On March 22, 2022, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2019 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 pay the filing fee to pursue this litigation, as directed in the Court's Order served March 9, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.