Opinion
16293-23
11-30-2023
NASIR ANSARI & YURI ANSARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 10, 2023, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated September 5, 2023, issued to petitioners with respect to the 2021 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. 16293-23. On October 17, 2023, 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 November 16, 2023. On November 21, 2023, the Court then received from petitioners a further letter indicating that petitioners that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2021 tax matters, and had done so through payment, rather than to continue with the instant Court proceeding. Specifically, petitioners advised: "We already paid $1,858.00 on March 14th 2023 for 2021 income tax. We don't intend to pay court filing fee $60. We request the case closed because the matter has been resolved."
Accordingly, it appearing that petitioners do not intend to pay the filing fee 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.