Opinion
36413-21
04-22-2022
JEFF BOWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 6, 2021, the Court received from petitioner a letter, which letter referenced the filing of tax returns. To protect any statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 36413-21. On February 2, 2022, 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 21, 2022. On February 14, 2022, and March 31, 2022, the Court then received from petitioner further letters indicating that petitioner did not intend by the initial correspondence with this Court to begin a case herein and that petitioner preferred to work administratively through the Internal Revenue Service to resolve the tax matters, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order served February 2, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.