Opinion
26408-21
03-16-2022
Robert T. Cooper Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On July 20, 2021, the Court received on behalf of petitioner a letter, which letter referenced dispute with respect to the 2017 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. 26408-21. On October 25, 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 December 6, 2021. On November 24, 2021, the Court then received on behalf of petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2017 tax matters, 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 October 25, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.