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