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Toups v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2022
No. 35453-21 (U.S.T.C. May. 16, 2022)

Opinion

35453-21

05-16-2022

KENNETH G. TOUPS & MARTHA B. TOUPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge.

On November 22, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated November 8, 2021, issued to petitioners with respect to the 2019 taxable year. To protect petitioners' 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. 35453-21. On February 1, 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 March 14, 2022. On February 17, 2022, the Court then received from petitioners a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2019 tax matters, and had done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend pay the filing fee to pursue this litigation, as directed in the Court's Order, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. 1


Summaries of

Toups v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2022
No. 35453-21 (U.S.T.C. May. 16, 2022)
Case details for

Toups v. Comm'r of Internal Revenue

Case Details

Full title:KENNETH G. TOUPS & MARTHA B. TOUPS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: May 16, 2022

Citations

No. 35453-21 (U.S.T.C. May. 16, 2022)