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.