Opinion
16118-21
11-16-2021
Karen Butler & Walter Butler Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 10, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated April 26, 2021, issued to petitioners with respect to the 2018 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 16118-21. On August 6, 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 September 20, 2021. On August 30, 2021, the Court then received from petitioners a further letter indicating that petitioners 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 petitioners do not intend to file an amended petition and pay the filing fee as directed in the Court's Order dated August 6, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.