Opinion
27740-22
03-14-2023
OMOBOLAJI A. AWOLOLA & ELAINE F. AWOLOLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 20, 2022, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency dated November 7, 2022, issued to petitioners with respect to the 2020 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 27740-22. On February 2, 2023, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before March 6, 2023. On March 8, 2023, the Court then received from petitioners a further letter indicating that petitioners no longer wished to pursue this case and would like to terminate the Court action. Accordingly, it appearing that petitioners do not intend to file an amended petition to continue the instant Court proceeding as directed in the Court's Order served February 2, 2023, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.