Opinion
3900-21
06-11-2021
John W. Bowman Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On February 5, 2021, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated November 23, 2020, issued to petitioner with respect to the 2018 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 3900-21. On April 14, 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 June 1, 2021. On May 28, 2021, the Court then received from petitioner a further letter 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 2018 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 dated April 14, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.