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Coggan v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 12353-22 (U.S.T.C. Aug. 1, 2022)

Opinion

12353-22

08-01-2022

GARETH COGGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On May 16, 2022, the Court received from petitioner a letter, which letter referenced dispute of a notice of deficiency issued to petitioner with respect to 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. 12353-21. On June 2, 2022, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before August 1, 2022. On July 22, 2022, the Court then received from petitioner a further letter indicating that petitioner 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 petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order served June 2, 2021, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.


Summaries of

Coggan v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 12353-22 (U.S.T.C. Aug. 1, 2022)
Case details for

Coggan v. Comm'r of Internal Revenue

Case Details

Full title:GARETH COGGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 12353-22 (U.S.T.C. Aug. 1, 2022)