Opinion
15680-23
10-30-2023
LEVI ASHLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On October 3, 2023, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated September 11, 2023, issued to petitioner with respect to the 2021 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 15680-23. On October 10 and 5, 2023, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation on or before November 27 and 6, 2023, respectively. On October 26, 2023, the Court then received from petitioner a further letter indicating that petitioner would like to withdraw the petition.
Accordingly, it appearing that petitioner does not intend to file a Ratification of Petition and pay the filing fee as directed in the Court's Orders, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.