Opinion
2815-21
12-28-2021
William F. Black & Chandra F. Black Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On January 21, 2021, this Court, which is separate and independent from the IRS, received a letter from petitioners, seeking review of a notice of deficiency issued with respect to their 2018 tax year. That letter was filed as a petition to commence this case in order to protect petitioners' interests to the extent possible. By Order dated March 31, 2021, the Court directed petitioners to file an amended petition and pay the Court's $60.00 filing fee for this case. No response has been received from petitioners.
On June 16, 2021, respondent filed in this case a motion to dismiss in which respondent asserts that this case should be dismissed for lack of jurisdiction or, in the alternative, for failure to properly prosecute. Among other things, respondent states in his motion that, after the petition was filed, the IRS issued a "no change" certification with respect to petitioners' 2018 tax year. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that this case is dismissed for lack of jurisdiction on the grounds that petitioners have failed to file an amended petition and pay the Court's filing fee.