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Benson v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 34020-21 (U.S.T.C. Mar. 6, 2023)

Opinion

34020-21

03-06-2023

SAMMIE BENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On November 1, 2021, the Court received from petitioner correspondence, attached to which was a copy of a notice of deficiency dated August 31, 2021, issued to petitioner with respect to the 2017 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that material, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 34020-21. On January 27, 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 February 27, 2023. On March 2, 2023, the Court then received from petitioner a further letter indicating that petitioner no longer needed to have the case heard in the Tax Court. Accordingly, it appearing that petitioner does not intend to pay the filing fee to pursue this litigation as directed in the Court's Order served January 27, 2023, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.


Summaries of

Benson v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 34020-21 (U.S.T.C. Mar. 6, 2023)
Case details for

Benson v. Comm'r of Internal Revenue

Case Details

Full title:SAMMIE BENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 34020-21 (U.S.T.C. Mar. 6, 2023)