Opinion
29963-21
04-11-2022
KRISTY CLASON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On September 7, 2021, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated June 7, 2021, 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, although not signed or accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 29963-21. On December 7, 2021, the Court issued an Order directing that payment of the filing fee for this litigation be made, or an application for waiver thereof submitted, on or before January 18, 2022. On January 13, 2022, the Court then received from petitioner a further letter indicating that petitioner no longer wished to pursue the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to, inter alia, pay the filing fee to continue this litigation as directed in the Court's Order served December 7, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.