Opinion
18880-23
02-09-2024
DAVID B. BULLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On November 27, 2023, the Court received on behalf of petitioner a letter, attached to which was a copy of a notice of deficiency dated August 21, 2023, issued to petitioner with respect to the 2020 taxable year. The letter had been submitted by Lee Chance, petitioner's certified public accountant (CPA). To protect any potential rights, the Court filed that letter as a petition to commence this case at Docket No. 18880-23. On December 1 and 19, 2023, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation. The $60.00 filing fee was then paid January 2, 2024. Subsequently, on January 6, 2024, the Court then received from Lee Chance, CPA, a further letter characterized as a "Request for Dismissal and Refund for Client - David Bullard". The CPA acknowledged that he was not authorized to represent petitioner before the Tax Court and stated: "we are requesting the dismissal of the case and a refund of the $60 filing fee paid by Lee Chance CPA. We believe that the circumstances surrounding the case warrant such action, and we respectfully request your assistance in facilitating the dismissal and refund process."
As a threshold matter, the filing fee is intended and charged to defray, inter alia, the administrative costs of processing parties' submission and paperwork and of opening the case/docket. It is unrelated to the legal merits, validity, or outcome of any resultant case or claim so filed. Hence, the filing fees are generally not subject to refund.
Accordingly, it appearing that petitioner does not intend to file a Ratification of Petition as directed in the Court's Order, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.