Opinion
30318-21
03-25-2022
Shannon S. Cotner & Jeffrey R. Cotner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 13, 2021, the Court received from or on behalf of petitioners correspondence, attached to which was a copy of a notice of deficiency dated June 28, 2021, 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. 303018-21. On December 2, 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 January 14, 2022. Meanwhile, the day before on December 1, 2021, the Court had received from petitioners a further letter, not yet processed, indicating that petitioners did not intend by the initial correspondence with this Court to begin a case herein and that petitioners presumably preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, 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 served December 2, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.