Opinion
7933-21
12-15-2021
Beth R. Claussen & Randy D. Claussen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 5, 2021, the Court received on behalf of petitioners a letter, attached to which was a copy of a notice of deficiency dated December 7, 2020, 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. 7933-21. On May 21, 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 6, 2021. On July 6, 2021, the Court then received from petitioners a further letter attaching voluminous Internal Revenue Service (IRS) correspondence and financial evidentiary materials. However, the face of the submission contained the explicit statement: "This is not a petition., this is to clarify the IRS's mistake." 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 May 21, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.