Opinion
15720-21
01-10-2022
James R. Beetz & Debra R. Banks Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On May 5, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated April 26, 2021, issued to petitioners with respect to the 2018 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. 15720-21. On August 9, 2021, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before September 20, 2021. On October 25, 2021, the Court then received from petitioners a further letter indicating that petitioners preferred to "withdraw . . . stop and cancel" all proceedings related to this Docket No. 15720-21. Further review of the record also raises questions regarding the validity of the purported underlying notice of deficiency for 2018.
Accordingly, it appearing, inter alia, that petitioners do not intend to file an amended petition and pay the filing fee as directed in the Court's Order dated August 9, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.