Opinion
26370-21
03-15-2022
Robert Edward DeGiosio Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 28, 2021, the Court received from petitioner a letter, which letter referenced dispute regarding 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. 26370-21. On October 15, 2021, the Court issued an Order directing the filing of an amended petition for this litigation on or before November 30, 2021. On November 17, 2021, the Court then received from petitioner a further letter indicating that petitioner did not intend by the initial correspondence with this Court to begin a case herein and that petitioner 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 petitioner does not intend to file an amended petition fee as directed in the Court's Order served October 15, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.