Opinion
1565-21
06-07-2021
Vicki J. Adams & Rory A. Hurley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On January 19, 2021, the Court received from petitioners a letter, which was filed as the petition to commence this case in order to protect petitioners' statutory time period within which to file a petition with this Court. Petitioners seek review of a notice of deficiency, dated December 7, 2020, concerning petitioners' 2018 tax year. By Order dated March 15, 2021, the Court directed petitioners to file an Amended Petition and pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. On May 3, 2021, petitioners filed a Letter Dated April 20, 2021, in which they indicate that the petition was filed in error and they wish to deal directly with the IRS to resolve this matter.
At this juncture, the Court will dismiss this case for lack of jurisdiction on the grounds that petitioners have failed to file an amended petition and pay the Court's $60.00 filing fee. However, petitioners are advised that, if they are unable to resolve this matter directly with the IRS, they likely will be time-barred from filing another petition regarding the notice of deficiency for their 2018 tax year.
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.