Opinion
10000-21
09-13-2021
Sean Caldwell & Jamie Caldwell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 15, 2021, the Court received from petitioners a letter, which letter referenced dispute with the Internal Revenue Service regarding the 2018 taxable year. 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. 10000-21. On June 8, 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 July 23, 2021. On July 22, 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, and had apparently done so, 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 June 8, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
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